With her tax forms, receipts and Social Security card filed neatly in a folder, Jennifer Grabowski waited last week to meet with a tax preparer.

It's the same routine as every other year, except this time Grabowski wasn't waiting for a paid private accountant.

She made an appointment through the Volunteer Income Tax Assistance program, which offers free assistance in preparing federal and state tax returns.

"It's an opportunity to try something new and hopefully get some more money back," said Grabowski, of Butler.

VITA is a national program overseen by the IRS, said site coordinator Tanya DeBacco. The income limit is $49,000.

The goal is to help people claim all the tax benefits they are eligible for, including the earned income tax credit, which is designed to offset the burden of U.S. payroll taxes.

It is the federal government's largest benefits program for working families, but the IRS estimates that 20 to 25 percent of eligible families are not aware of it.

"It's something that a lot of people don't realize they qualify for when they do their taxes and a lot of these credits go uncollected each year," DeBacco said.

The Center for Community Resources teamed up with the United Way to provide the service this year. The United Way sponsored the program for two years prior.

"Last year, I think they did about 40 returns. This year, our goal is to get about 300 or more," said DeBacco.

The goal is already within sight, with 159 people signed up by the end of last week.

"It's more than I expected, although I knew we'd have a lot this year," she said. "Just because of unemployment and the economy, peoples' incomes are lower and may fall into our range."

The VITA location at the Holly Pointe building will prepare federal and state tax returns only, DeBacco said.

"We really can't do local tax returns since (rates) are not uniform," she said. "We could certainly help out and give advice but we cannot prepare them."

About 20 volunteers received training and certification in tax law, DeBacco said. All are certified through the basic level, and some volunteers and the site coordinator opted to receive more extensive training at the intermediate level.

Tax returns are double-checked by at least one other volunteer.

The volunteers come from all walks of life: accounting students, retirees and even unemployed people looking to supplement their resumes.

Volunteer Flo Allison of Cabot plans her volunteer hours around her duties as a Winfield Township supervisor.

"It sounds really strange, but I like doing taxes," said Allison, who has done several returns for family members and friends. "The fact that you can help someone who needs it makes it fun for me."

Fees charged by private accountants may be too high for the people the program is aimed at, Allison said, so they might miss out on tax advantages like the EITC.

"Hopefully, people will come because it is a great benefit to individuals who fall within that category," Allison said. "We can find various benefits for them."

Accounting student Bryan Pavlina of Saxonburg is volunteering to gain real-world experience.

"With both returns I did today, the people got refunds," he said. "It's rewarding helping people."

Pavlina prepared the tax return for Grabowski, who said she was happily surprised by the experience.

"I didn't know what to expect and I was a little nervous coming in," said Grabowski. "But it was very good; I got even more back than I expected."

Clients must make an appointment to meet with a tax preparer. Appointments last about one hour.

DeBacco recommends calling three to five days in advance because information will be sent in the mail. Clients should also confirm they are eligible for the service because specific incomes and losses, such as the sale of a home or bankruptcy, are outside of VITA's scope. The self-employed are not eligible for VITA.

The Butler site is open to all regardless of place of residence, but other VITA sites are open nationwide.

To locate the nearest VITA site, call 800-829-1040.

Other options exist for older adults who need help preparing their taxes and who may not qualify for the VITA program:

• The Tax Counseling for the Elderly program provides free tax counseling and basic income tax return help to people 60 and older. For information on TCE, call 800-829-1040.

• AARP offers the Tax-Aide counseling program at more than 7,000 sites nationwide during the filing season as part of the IRS-sponsored TCE Program. Volunteer counselors help low- to middle-income people with special attention to those age 60 and older.

To locate the nearest AARP Tax-Aide site, call 888-227-7669 or visit www.aarp.org.

To file taxes electronically on a joint tax return, both spouses must be present to sign the required forms.All tax clients should arrive at appointments with these items:• Proof of identification• Social Security Cards for you, your spouse and dependents and/or a Social Security number verification letter issued by the Social Security Administration• Birth dates for you, your spouse and dependents on the tax return• Current year's tax package if you received one• Wage and earning statement from all employers• Interest and dividend statements from banks• A copy of last year's federal and state returns if available• Bank routing numbers and account numbers for direct deposit• Total paid for day care provider and the day care provider's Social Security number or employer identification number

<B>WHAT:</B> Volunteer Income Tax Assistance program<B>WHEN: </B>By appointment until April 15<B>WHERE: </B>Center for Community Resources, Holly Pointe Building, 220 S. Main St.<B>CONTACT: </B>724-431-3748