Trained volunteers will once again be providing free help in preparing basic federal and state income tax returns at numerous sites across the state.

The service is aimed at those who cannot prepare their own tax returns, have low to moderate income, are disabled, have limited English skills or are elderly.

Among the items you must have: photo ID; Social Security card for each person listed on the tax return; copy of last year's federal and state income tax returns, if available; wage/earnings and interest/dividend statements; copy of last year's income tax returns; any other relevant information regarding income and expenses; bank routing transit number and account number if you elect for direct deposit of refunds.

(Some people might qualify for a recovery rebate credit - a one-time benefit for taxpayers who didn't receive the full economic stimulus payment last year and whose circumstances may have changed, making them eligible for more money. If so, be prepared to show the amount received last year.)

Free electronic filing is available at most sites.

The free tax help program is co-sponsored by AARP Tax-Aide, the IRS, the state Department of Taxation, the armed forces and various community groups, educational institutions and financial institutions.

Where to go

» Nursing homes/homebound: 9 a.m. to noon Saturdays, appointment only. Call Judi Poaha, 737-7720.

HONOLULU

» AARP Information Office, 1199 Dillingham Blvd., A-106: From 3 to 6 p.m. Tuesdays and Thursdays, from 9 a.m. to noon Saturdays, Feb. 3 through April 14.

» Aina Haina Public Library, 5246 Kalanianaole Highway: From 10:30 a.m. to 2:30 p.m. Fridays and Saturdays, Feb. 6 through April 11. Exception is Feb. 20 and March 13, when services will be offered from noon to 2 p.m. Closed Feb. 14 and April 10.

» Alu Like-Central, 458 Keawe St.: From 5 to 7 p.m. Tuesdays and Thursdays, and from 9 a.m. to 2 p.m. Saturdays, through April 11. Appointment only. Call 349-9459 weekdays between 2 and 6 p.m.

» Central Union Church, 1660 S. Beretania St.: From 8:30 to 11:30 a.m. Tuesdays and Thursdays, Feb. 3 through April 14.

» Council for Native Hawaiian Advancement, 1050 Queen St., No. 200: From 5 to 8 p.m. Thursdays and Fridays, from 9 a.m. to 1 p.m. Saturdays, Feb. 5 through April 30. Appointments only. Call 596-8155.

» Council for Native Hawaiian Advancement-Papakolea, 2150 Tantalus Drive: As available, Feb. 2 through April 30. Appointments only. Call 596-8155.

» Goodwill Industries Beretania Computer Lab, 1075 Young St.: From 4 to 7 p.m. Tuesdays and Thursdays, from 10 a.m. to 2 p.m. Saturdays through April 2. Appointments only. Call Christine, 284-3549. Marshallese and Chuukese spoken.

» Harris United Methodist Church, 20 S. Vineyard Blvd., Room 11: From 9 a.m. to 1 p.m. Tuesdays and Wednesdays, Feb. 3 through April 15. Chinese, Filipino and Japanese spoken.

» Hawaii Center for Independent Living, 414 Kuwili St., No. 102: From 9 a.m. to 1 p.m. Saturdays, March 7, 14 and 21. Special services for deaf and hard of hearing.

» Hawaii Kai Public Library, 249 Lunalilo Home Road: From 9 a.m. to noon Saturdays, Feb. 7 through April 4. Closed Feb. 14.

» Honolulu Community Action Program, 33 S. King St., No. 300: From 9 a.m. to noon Wednesdays, Feb. 4 through April 1. Appointments only. Call Val at 447-5403.

» Ho'opono Rehabilitation Center, 1901 Bachelot St.: From 9 a.m. to 1 p.m. Feb. 28, for blind or visually impaired only. Appointments only. Call Jon, 586-5267.

» ING Direct-Hawaii Cafe, 1958 Kalakaua Ave.: From 9 a.m. to 1 p.m. Saturdays through April 13. Appointments only. Call weekdays between 2 and 6 p.m., 349-8970.

» Kalihi Palama Public Library, 1325 Kalihi St.: From 9 a.m. to 1 p.m. Fridays, Feb. 6 through April 10.

» Lanakila Multipurpose Senior Center, 1640 Lanakila Ave.: From 8 a.m. to noon Mondays, Feb. 2 through April 13. Closed Feb. 16. Appointments only. Call Iris, 847-1322. Japanese and Korean spoken.

» Legal Aid Society of Hawaii, 924 Bethel St.: From 9 a.m. to 4 p.m. weekdays. Appointments only. Call Lydia, 527-8050. Also from 9 a.m. to 2 p.m. Saturdays and from 9 a.m. to noon Sundays, walk-in, through Dec. 31. (Assistance also available in Waianae by appointment.)

» Oahu Worklinks-Dillingham, 1505 Dillingham Blvd., No. 110: From 11 a.m. to 3 p.m., Tuesdays and Thursdays, Feb. 3 through April 14. Closed March 26. Appointments only. Call 843-0733.

» Paki Hale, 3840 Paki Ave.: From 8:30 to 11:30 a.m. Tuesdays and Thursdays, Feb. 3 through April 14. Closed March 26. Cantonese and Mandarin spoken.

» Susannah Wesley Community Center, 1117 Kaili St.: From 9 a.m. to noon Saturdays, Feb. 7 through April 11. Chinese, Laotian and Thai spoken.

» Volunteer Legal Services Hawaii, 545 Queen St., No. 100: From 9 a.m. to 1 p.m. Saturdays, April 11, 18 and 25.

» Volunteer Legal Services Hawaii-PACT, Kuhio Park Terrace, 1485 Linapuni St., No. 105: From 5:30 to 9 p.m. Tuesdays, March 18 and 25.

CENTRAL/LEEWARD OAHU

» Aiea United Methodist Church, 99-101 Laulima St.: From 8 a.m. to noon Tuesdays, Feb. 3 through April 14.

» Hickam FCU-Kapolei, 91-590 Farrington Highway, No. 501: From 10 a.m. to 3 p.m. Tuesdays and Thursdays, Feb. 2 through April 5; from 10 a.m. to 1 p.m. Saturdays, Feb. 7, 21, March 7, 21 and April 4. Appointments only. Call 432-9848.

» Hope Shelter/Onelauena, Bldg. 50, Belleau Woods: As available Feb. 10 through April 2. Appointments only. Call Jamye at 682-4673.

» Leeward Community College BE-229, 96-045 AlaIke: From 9 a.m. to 1 p.m. Saturdays, Feb. 7 through March 28. Doors close at noon.

» Saint Jude Catholic Church, 92-455 Makakilo Drive: From 9 a.m. to 1 p.m. Thursdays, Feb. 5 through April 9; closed March 26.

» Volunteer Legal Services Hawaii-Filipino Community Center, 94-428 Mokuola St.: From 9 a.m. to 1 p.m. on April 4.

» Wahiawa Public Library, 820 California Ave.: From 9 a.m. to 1 p.m. Wednesdays, from noon to 4 p.m. Thursdays, from 9 a.m. to 1 p.m. Fridays, Feb. 4 through April 9. Closed March 26. Japanese spoken.

» Waialua Community Association, 66-434 Kamehameha Highway: From 9 a.m. to 1 p.m. Tuesdays, Feb. 3 through April 14.

» Waianae Community Center, 85-670 Farrington Highway: From 8:30 a.m. to noon Tuesdays and Wednesdays, Feb. 3 through April 15. Tagalog spoken.

» Waianae Community Outreach, 87-132 Farrington Highway: From 9 a.m. to 3 p.m. Tuesdays and Thursdays, Feb. 10 through April 2. Appointments only. Call 696-5667.

» Waipahu United Church of Christ, 94-330 Mokuola: From 8:30 a.m. to 12:30 p.m. Wednesdays and Fridays, Feb. 3 through April 14. Ilocano, Tagalog and Visayan spoken.

» WCA & Weed 'n' Seed II, 94-340 Waipahu Depot Road (by old Big Way): From 10 a.m. to 2 p.m. Wednesdays and Fridays through April 15; closed April 10. Walk-ins accepted. For appointment, call Liz, 677-6939.

WINDWARD OAHU

» Community of Christ Church, 45-119 Kaneohe Bay Drive: From 8 a.m. to noon Tuesdays and Thursdays, Feb. 3 through April 14. Call 247-4178 for appointment. Chinese and Japanese spoken.

» Ho'okipa Kahaluu, 47-330 Ahuimanu Road: As available, by appointment. Call Vickie, between 4 and 8 p.m., Mondays through Saturdays, 469-0368.

» Kahuku Public School/Library, 56-490 Kamehameha Highway: From 9 a.m. to 1 p.m. Thursdays, Feb. 5 through April 9; closed March 26.

» KEY Project, 47-200 Waihee Road: From 6 to 9 p.m. Thursday, Feb. 12 and 26, March 5, 19 and April 2; from 9 a.m. to 1 p.m. Saturday, Feb. 7, 21, March 14, 28 and April 11. Appointments only. Call Vickie between 4 and 8 p.m., Mondays through Saturdays, 469-0368.

» Saint Christopher's Episcopal Church, 93 N. Kainalu Drive: From 9 to 11:30 a.m. Mondays and Wednesdays, Feb. 2 through April 13.

» Volunteer Legal Services Hawaii, Waimanalo Health Center, 41-1347 Kalanianaole Highway: From 9 a.m. to 1 p.m. Feb. 14.