Tax-Aide/TCE is a service of AARP, the retired persons organization, in cooperation with the Internal Revenue Service. The free program targets lower-income, elderly and handicapped taxpayers.

Volunteers have been trained by the IRS to prepare simple federal forms, as well as Pennsylvania and local tax returns. Counselors also can prepare applications for rent rebates and can alert taxpayers to special credits and deductions for which they may be eligible.

The free assistance is not limited to senior citizens. Although several of the sites are in senior centers, low-income taxpayers of all ages are invited to take advantage of the program.

Volunteers will not prepare complicated returns for those who own businesses or rental properties or who are self-employed.

Electronic filing will be available at some sites.

Those seeking assistance are asked to take to the sites their W-2 and 1099 forms and other relevant materials showing income for 2001. They also should take copies of their 2000 tax returns.

To reduce waiting time for others, those seeking help are asked to take information for only one set of tax returns for an individual or couple.

Tax-Aide/TCE volunteers will be available at the following times and locations next week: