Are you puzzled by the complexities of the Internal Revenue System income tax law?

Do you know which forms to use and where to report your income?

Do you know which credits and deductions apply to your situation?

Do you need assistance with your tax return? You may want to visit our volunteer site.

The AARP tax counseling for the elderly (tax-aide) program offers free tax help and free electronic filing for individuals with low to moderate income.

AARP tax-aide, which is administered by the AARP Foundation in cooperation with the IRS, is the nation’s largest volunteer-run tax counseling and preparation service in the United States.

Last year volunteers assisted more than 2 million taxpayers in filing 1.2 million Federal tax returns, 73 percent of which were e-filed. This is an enormous program supported by more than 32,000 trained volunteers nationally.

We are doing our part here in Adams County. Last year, working one day a week during the February-April tax period, six certified tax counselors provided service for 354 individuals, electronically filing 466 Federal and State returns.

We are expecting an even larger number of clients this year.

IRS Tax Law is complex at its best. For 2006, the law changed as late as Dec. 20. In fact, most of the tax forms were already in the pipeline to be printed and distributed before that time.

Consequently, many of the tax forms sent to individuals are incomplete. Items that could affect taxpayers include adjustments to income due to educator expenses and tuition and fees deduction. Furthermore, the itemized deduction option of general sales tax, which impacts most seniors in Mississippi who itemize their deductions, has been reinstated.

Our counselors are trained to consider all these changes.

In 1898 the federal government levied a tax on long-distance telephone service to help fund the Spanish-American War. That tax has been repealed and the U.S. Treasury will provide refunds to consumers that were taxed during the period March 2003 to August 2006.

The amount of the refund ranges from $30 to $60 based on the number of exemptions in the household.

It is even available to persons who are not otherwise required to file an Income Tax Return. Our counselors have the correct forms available to prepare your requests for these refunds and electronically file them so that you can more rapidly receive your refund checks.

A refund check deposited directly to your bank account usually occurs within two weeks. If you choose to have your refund check mailed to your address, it should arrive within four weeks.

The Adams County tax-aide site will be open from 9 a.m. to 5 p.m., every Wednesday Feb. 7 through April 11, at the Judge George W. Armstrong Library, 220 S. Commerce St.

Counselors Bruce Brice, Buddy McNeil, Bonita Reed, David Robertson, Jacqulyn Williams and myself are trained, certified and prepared to serve clients.

This year our site will again be all-electronic for your convenience.

If you have low-to-moderate income and would like some free help in accurately preparing your federal and state tax returns, gather up your tax information and come see us. We will take the worry out of tax time.

Before meeting with one of our six AARP Tax-Aide volunteers, assemble some basic information needed to complete your taxes accurately and bring it with you to the AARP Tax-Aide site.

This should include the names and Social Security numbers of all taxpayers and dependents, a copy of last year’s income tax returns, and all paperwork that defines your income and deductions. We will prepare your returns and electronically file them free of charge.

Billy Parker is a Natchez resident and district coordinator for the AARP Tax-Aid program.