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 returns.
Taxpayers who qualified for the tax credit in a prior year but did not file a Schedule CB with their original state income tax return should file an application for abatement, available on the Department of Revenue site. Also, taxpayers who qualified for the tax credit in a prior year and did not file a tax return should file a state income tax return with schedule CB. Either option must be completed within 3 years from the last date for filing the return, without regard to any extension of time to file.