Obtain the following documentation before applying the exemption:
-
•
evidence of one-half support (both men and women), and
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•
evidence of pension eligibility or entitlement before July 1983 from the employer
or pension paying agency.
You may use Civil Service Annuity (CSA) numbers as evidence of pension eligibility.
For more information on CSA numbers, see GN
02608.100C.5.