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Who qualifies for the “Circuit Breaker Credit” for the elderly and what are the amounts for 2008?

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Who qualifies for the “Circuit Breaker Credit” for the elderly and what are the amounts for 2008?

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If you are 65 or older before January 1, 2009, you may be entitled to the Circuit Breaker Credit if all of the following conditions are met for tax year 2008:

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