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When using the Simplified Method for computing the taxable portion of a pension, use the age of the annuitant on: The birthday after the annuity

When using the Simplified Method for computing the taxable portion of a pension, use the age of the annuitant on: The birthday after the annuity start date. The birthday preceding the annuity start date. December 31 of the preceding year. December 31 of the current year

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