January 1 Birthday
As I recall the reg's; the IRS states a person changes age on the day before their birthday. Mostly, it comes into play when a person turns 65. In my working career (personnel), I had access to approx. 500 records, and 1 year, I did have a lady who turned 65 on 1/1, She showed me her taxes, for the prior year - no extra exemption. i amended the return and she paid me in delicious fudge.
As I recall the reg's; the IRS states a person changes age on the day before their birthday. Mostly, it comes into play when a person turns 65. In my working career (personnel), I had access to approx. 500 records, and 1 year, I did have a lady who turned 65 on 1/1, She showed me her taxes, for the prior year - no extra exemption. i amended the return and she paid me in delicious fudge.
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