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?