The idea is to subtract 2014 minus 1896. If the person's birthday is after the current date in 2014, subtract one from the result.
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They will turn 40 in 2014.
A person born in 1927 will turn 87 in 2014.
In 2014, if a person is 64 years old, then he was born in 1950.
In 2013, a person would have been born in 1991 to be 22 years old in 2013. In 2014, a 22-year-old was born in 1992, depending on which month their birthday falls.
2014 - 1996. Do the math!