What documentation must the taxpayer keep?
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.

Schedule CB and further information is available on the Department of Revenue website or by contacting the Massachusetts Department of Revenue’s customer Service Bureau at 617-877-6367 or toll free in Massachusetts at 800-392-6089.Department of Revenue

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1. Is the tax credit considered income?
2. How does a taxpayer claim the credit?
3. What if the taxpayer is not required to file a state income tax return?
4. What documentation must the taxpayer keep?