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Any owner ("taxpayer") of a residential property located in Massachusetts who occupies
the residential property as his or her principal residence may claim a credit against
personal income tax imposed for certain expenditures associated with the repair or
replacement of a failed cesspool or septic system on such property. The repairs must be
in compliance with Title 5.
The amount of Title 5 credit allowed is equal to forty percent of the actual expenditures
incurred (for design and construction expenses) to a maximum of $15,000. The maximum
aggregate amount of the Title 5 credit that may be claimed is $6,000.
To obtain the tax credit you must file Schedule SC with your Massachusetts State Income
Tax filing (Form 1)
Speak with your tax professional for more information.
Click to download 2008 Schedule SC (with instructions)
Click to download 2009 Schedule SC (with instructions)
the residential property as his or her principal residence may claim a credit against
personal income tax imposed for certain expenditures associated with the repair or
replacement of a failed cesspool or septic system on such property. The repairs must be
in compliance with Title 5.
The amount of Title 5 credit allowed is equal to forty percent of the actual expenditures
incurred (for design and construction expenses) to a maximum of $15,000. The maximum
aggregate amount of the Title 5 credit that may be claimed is $6,000.
To obtain the tax credit you must file Schedule SC with your Massachusetts State Income
Tax filing (Form 1)
Speak with your tax professional for more information.
Click to download 2008 Schedule SC (with instructions)
Click to download 2009 Schedule SC (with instructions)
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