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

The following sites will offer assistance by appointment from Feb. 1 to April 15:

* Dr. Shaw Memorial Library, 344 Pond Road, Mt. Vernon, 10 a.m.-3 p.m. Saturdays, Feb. 23, March 9 and 23. For an appointment, call 293-2565.

* Spectrum Generations, Muskie Community Center, 38 Gold St., Waterville, 9 a.m.-3 p.m. Tuesdays and Thursdays. For an appointment, call 873-4745.

* Spectrum Generations, Somerset Community Center, 30 Leavitt St., Skowhegan, 9 a.m.-1 p.m. Tuesdays and Wednesdays. To make an appointment, call 474-8552.

* Crossroads Bible Church, 705 White Schoolhouse Road, Madison, Saturdays: Feb. 9 and 23, March 9 and 23 and April 6. To make an appointment, call 474-8552.