Free income tax assistance will be available at several locations in Tioga County on a first come, first served basis through mid April. No appointment is necessary.

The program is designed for taxpayers age 60 and over but no one with low income will be turned away.

Taxpayers are asked to bring with them 1996 tax returns, 1997 tax forms, all W-2, 1099, and any other statements reflecting their 1997 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 for low income people that not only reduce the tax burden but in many cases provide payments when no tax is due. Earned Income Credit may be claimed if earnings and adjusted gross income do not exceed $25,760 with one child and $29,290 with two children. Credit on a smaller scale is also available for taxpayers without children with earned income below $9,770 and between 25 and 65 years old.

New York State also provides tax or rent relief to qualifying residents via the IT-214 Return.

Taxpayers who owe no tax are urged to check in at one of the sites to see if filing might result in refundable credit.

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.

The walk-in sites are:

Apalachin - Albank, Tioga Plaza, every Tuesday from 10am to 2pm

Candor - St. Mark's Episcopal Church, 17 Main Street, every Monday from 9:30 am to 1 pm

Newark Valley - 1st Congregational Church, every Wednesday, 9am to Noon

Owego - United Way Office, 59 Church Street, every Monday and Wednesday, from 10 am to 2pm and at the Country side Community Center, Sheldon Guile Boulevard every Tuesday and Thursday from 10 am to 2 pm.

In addition, tax preparation assistance will be available at the home of people who are unable to leave their residences for health reasons. For an appointment or more information, call 625-4607.