The AARP Tax-Aide program provides free federal and state income tax preparation and free electronic filing to low- and moderate-income individuals. Taxpayers of any age can use this service with special attention given to those 60 and older. Returns are prepared by IRS certified volunteers.

The Maine Property Tax Fairness Credit, which replaces the Maine Property Tax & Rent Rebate, will also be prepared.

Assistance is available at the following sites Feb. 1 through April 15.

Augusta: Buker Community Center, 22 Armory St. 8 a.m.-1 p.m. Mondays and Fridays. For appointments, call 582-3053 from 8 a.m. to 5 .p.m. (Note: those who had their returns prepared last year at the Muskie Federal Building are strongly urged to contact the Buker Center for assistance.)

Hallowell: Spectrum Generation, Cohen Community Center, 22 Town Farm Road, 10:30 a.m.-3:30 p.m. Wednesdays and Fridays. For appointments, call 626-7777.

Mt. Vernon: Dr. Shaw Memorial Library, 344 Pond Road, 10 a.m.-2 p.m. Saturdays, Feb. 22, March 1, March 8. For appointments, call 293-2565.

Winthrop: St. Francis Parish Hall, 130 Route 133, 9 a.m.-1 p.m. Mondays and Tuesdays. For appointments, call 649-4606 from 8 a.m. to 5 p.m.

Waterville: Spectrum Generation Muskie Community Center, 38 Gold St., 8 a.m.-4 p.m. Mondays and Fridays. For appointments, call 873-4745.

Skowhegan: Spectrum Generations, Somerset Community Center, 30 Leavitt St., 9 a.m.-1 p.m. Mondays and Wednesdays. For appointments, call 474-8552.

Madison: Crossroads Bible Church, 705 White Schoolhouse Road. 9 a.m.-1 p.m. Saturdays. For appointments, call 474-8552.

The AARP Tax-Aide Program is funded by the IRS and the AARP Foundation, a tax-exempt charitable organization.