Catch up amount for IRA

[Bobo]

My client became 50 on January 1st of 2020.  Does he get the 1000.00 catchup on the 2019 IRA that he deposits on April 15th 2020?  The Lacerte tax software gave him the catchup because SS says you are 50 on Dec 31st 2019 if your birthday is January 1st.  Can Lacerte give a IRS code reference? 

[Just-Lisa-Now-]

I dont have a code reference, but there are tons of articles out there that say if your birthday is on Jan 1st youre considered that age on Dec 31st....like this one.

https://apps.irs.gov/app/vita/content/globalmedia/eic_without_a_qualifying_child_4012.pdf

[George4Tacks]

Please recognize that you are not really asking Lacerte here. You are asking other users. Here is the SS idea of your age and IRS conforms. https://www.ssa.gov/OP_Home/cfr20/404/404-0102.htm

I am sure IRS code is out there somewhere, but I don't have it.