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    <title>Clarification - treatment of age for senior citizen</title>
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    <description>An individual is treated as a senior citizen for tax purposes if they are &quot;of the age of sixty-five years or more at any time during the previous year.&quot; Attaining the age of sixty-five on any day within the previous year-including on the last day-satisfies the age criterion and renders the person eligible for senior-citizen tax provisions for the relevant assessment year.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=991</link>
      <description>An individual is treated as a senior citizen for tax purposes if they are &quot;of the age of sixty-five years or more at any time during the previous year.&quot; Attaining the age of sixty-five on any day within the previous year-including on the last day-satisfies the age criterion and renders the person eligible for senior-citizen tax provisions for the relevant assessment year.</description>
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