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The amount of annual income elderly Utahns may receive and still participate in the Circuit Breaker assistance program has been increased to $15,700, according to the Utah State Tax Commission.

The increase complies with a legislative mandate for automatic increases in the income ceiling to reflect inflation. The previous ceiling had been $15,000.To be eligible for the refunds, determined on a sliding scale, Utahns must be 65 or older or unremarried widows or widowers. They must also have been legal residents for a year or more, have lived in the residence since Jan. 1 and have an annual household income of less than $15,700.

Application can be made through the county auditors' offices statewide. Local deadlines are established in each county. If an applicant misses the 1990 county deadline, late application may be submitted to the Utah State Tax Commission by Dec. 31.