Free income tax assistance is available at several locations in Tioga County on a first come, first served basis or by appointment.
 
The program is designed for taxpayers age 60 and over, but no one with low income will be turned away.

 Counselors, many of whom are retired professionals with years of tax preparation experience, are trained by the Internal Revenue Service and will be at the sites until mid April.

 Taxpayers are asked to bring with them a copy of their 2005 tax return, all W-2, 1099, and any other statements reflecting their 2005 income and tax deductible expenses such as receipts of property tax, charity donations, medical expenses, mortgage payments, child care expenses, etc.

 Taxpayers should be aware that Federal and State credits are available that not only reduce the tax burden but in many cases provide payments when no tax is due. Refundable Earned Income Credit may be claimed if earnings and adjusted gross income do not exceed reasonable limits for people with children and to more strict limitations for others.

 This year there is also a refund of a long distance telephone tax that was created in 1898 to fund the Spanish-American War. Federal courts have ruled that this tax does not apply to long distance service as it is billed today. Anyone who paid long distance expenses between 2/28/2003 and 8/1/2006 qualifies for this refund.

 Taxpayers who owe not tax and ordinarily would not file are urged to check in at one of the sites for assistance in filing for the telephone refund or alternatively they may want to pick up form 1040EZ-T at a bank, post office or library and file it themselves. 

 All returns will be computer generated and E-filed for quick turn around and refund. In rare cases where the taxpayer has objections to efiling, a paper return for mailing will be generated. In all cases, a hard copy of the return is given to the taxpayer.

 The walk-in sites are:

• Apalachin - Citizen Bank, Tioga Plaza,  Tuesdays, 10:00 am to 2:00 pm

• Apalachin - Apalachin Library, 719 Main Street, Mondays, 2:30 to 5:30 pm Call 625-3333.

• Candor - St. Mark's Episcopal Church, 17 Main Street, Mondays, 9:30 am to 1:00 pm

• Owego - United Way Office, 24 State Rt. 96, Mondays and Wednesdays, 10:00 am to 2:00 pm

• Owego - Countryside Community Center, Sheldon Guile Blvd., Tuesdays and Thursdays, 9:30 am to 2:00 pm. Call 687-4120.

• Waverly - Public Library on Elizabeth Square, Tuesdays and Thursdays, 11:00 am to 3:00 pm. Call (607) 565-9341

• Newark Valley - First  Congregational Church, Wednesdays, 9:00 am to 12:00 Noon. Call 642-5520

• Nichols - Cady Library, Mondays 3:30 to 6:30 pm. Call 699-3835.