As with all claimed tax credits and deductions, the taxpayer must keep all pertinent records, receipts, and other documentation supporting the claim for the credit.…

An eligible taxpayer who does not normally file a state income tax return may obtain a refund by filing a return with a schedule CB.

Taxpayers who are eligible for the tax credit can claim the credit by submitting a completed Schedule CB, Circuit Breaker Credit, with their state income…

Tax credits received by eligible taxpayers are not considered income for the purpose of obtaining eligibility or benefits under other means-tested assistance programs including food,…