The 2009 tax filing season is upon all residents of California. The AARP Foundation continues to sponsor a free tax filing program through the IRS and California Franchise Tax Board and assistance with filing tax returns. This is the same program that has been conducted at the Mariposa Senior Center for the past 25 years. But this year it has moved to the Mariposa County Library.

Beginning this year, the program will be conducted by appointment only. This can be done by dropping by the library, adding a name to the roster list and picking up a blue interview form. A volunteer from the program will then call to discuss any forms that the tax payer needs to bring, answer questions and schedule an appointment time. This should help to relieve the congestion and long wait that many experienced in the past several years.

The hours will be Mondays from noon to 3 p.m. and Saturdays from 10 a.m. to 2 p.m. The first appointments will begin on Feb. 1 and the program ends on April 12. An additional site has been opened at the Red Cloud Library for North County. The program will be open on Saturdays at that site.

Free assistance is given for seniors, the disabled, low and moderate income taxpayers which meet the criteria for filing. Volunteers can also answer questions about filing issues. They are trained to assist in filing tax forms and basic schedules, including the 1040, 1040 A and 1040 EZ. Taxpayers will complex tax returns are advised to seek paid tax assistance.

Those who have to file a schedule C (business profit and loss), a complicated or lengthy schedule D (capital gains and losses), schedule E (rental property, royalties, partnerships and trusts that involve depreciation) cannot use the service.

AARP tax aide volunteers must stay in the scope of the program and prepare those returns for which they have been trained.