"So many of my clients aren't expecting it, but they'll get a (Form) 1099 for the difference between the foreclosure and what's owed on the house," she said. "They will have income. It'll be a big shock and they won't know what to do."

Hanson said some taxpayers, especially the remaining one-third who owe money, will wait until the April 15 deadline or later to file. He reminded those people that they can file today and pay later.

Credit check

One small hangup this year: Changes to the income tax withholding tables mean smaller refunds and, in some cases, money owed to the Internal Revenue Service.

For most people, the "Making Work Pay Tax Credit" translates to a $400 credit for working people and $800 for working married couples. Employers handle the credit through automated withholding changes that boost take-home pay. Filers whose employers do not withhold taxes can claim the credit on their 2009 and 2010 returns.

But people who receive an Economic Recovery Payment -- including Social Security, Supplemental Security Income, Railroad Retirement or Veterans Benefits -- or Special Credit for Certain Government Retirees must reduce the credit, typically by $250 per payment.

People who should pay attention to possible reductions include pension recipients, dependents, married couples with two incomes, workers with more than one job, Social Security recipients who work and workers without valid Social Security numbers.

Not in the mail

Wondering why South Carolina tax booklets haven't arrived in the mail yet?

The reason: The Department of Revenue has discontinued the mass mailing this year.

"The decision to discontinue this service is due to the decreased use of this booklet, our efforts to cut government spending, as well as our commitment to the environment," DOR said in a statement.

The agency estimated the cost-cutting measure will affect less than 10 percent of the state's 2.4 million taxpayers and save about $271,000. DOR said it is encouraging taxpayers to go paperless and file returns electronically.

State tax forms and instructions can be obtained by:

--Going online at sctax.org/Forms+and+Instructions/default.htm.

--Calling Fax-on-Demand toll-free at 800-868-3676.

--Calling 803-898-5320 to request a booklet be mailed.

For information about electronic filing or the Free File, option go to sctax.org and click on the "Free File" link in the upper right corner. For taxpayers who don't qualify for Free File, other discounted options are available by opening the "Electronic Services" link.

Free help

Trident United Way and the Charleston Trident Urban League are offering free assistance until April 15 for taxpayers who earned $48,279 or less in 2009. All returns are handled by certified preparers. Bring all relevant documentation, Social Security cards and identification. Go to www.tuw.org/taxprep.asp for information.

Saturday

--Charleston County Main Library, 68 Calhoun St., 9 a.m.-1 p.m.

--Goodwill Industries, 6607 Rivers Ave., 9 a.m.-1 p.m.

--Trident United Way, 325 E. Main St., Moncks Corner, 9 a.m.-noon.

--Summerville Library, 76 Old Trolley Road, 9:30 a.m-3:30 p.m.

--Citadel Mall, 2070 Sam Rittenberg Blvd., 10 a.m.-2 p.m.

--College of Charleston, 5 Liberty St., 10 a.m.-2 p.m.

--Cooper River Memorial Library, 3503 Rivers Ave., 10 a.m.-2 p.m.

--Mount Pleasant Regional Library, 1133 Mathis Ferry Road, 10 a.m.-2 p.m.

--Northwoods Mall, 2150 Northwoods Blvd., 10 a.m.-2 p.m.

Monday-Thursday

--Eastside Community Development Corp., 60-A America St., 10 a.m.-4 p.m.

Tuesday and Thursday

--Main Library, 68 Calhoun St., 9:30 a.m.-noon.

Wednesday, Thursday

--Goodwill Industries, 6607 Rivers Ave., 8 a.m.-5 p.m.

Thursday

--John L. Dart Library, 1067 King St., 2- 5 p.m.

Friday

--East Cooper Community Outreach, 1145 Six Mile Road, 10 a.m.-2 p.m.

--Summerville Library, 76 Old Trolley Road, 10 a.m.-3:30 p.m.

By appointment

*Bilingual help available.

--Charleston Human Services, 1071 King St., 9 a.m.-5 p.m. Monday-Thursday (call 297-7447).

--*Charleston Trident Urban League, 476 E Meeting St., 9 a.m.-4 p.m. Monday-Friday (call 965-4037).

--*Family Services, 4925 Lacross Road, 1-7 p.m. Monday; noon-6 p.m. Tuesday (call 725-7862).

--*Increasing HOPE, 2154 N. Center St., North Charleston, 10 a.m.-1 p.m. Monday, Wednesday and Saturday (call 225-4343).

--Cross Hall Lodge (call 965-4037).

AARP also offers free tax assistance through April 15. Senior citizens will have preference. A current picture ID and Social Security card are required, along with the Social Security cards of any dependents being claimed for tax purposes. Arrive no later than one hour before closing.

*Bilingual help available.

Feb. 27, March 13 and March 27 only.

Saturday

--*John's Island Library, 3531 Maybank Highway, 10 a.m.-2 p.m.

--McClellanville Library, 222 Baker St., 9:30 a.m.-2 p.m. (call 887-3699 for appointment).

Tuesday

--Lowcountry Senior Center, 9 a.m.-1 p.m. (call 762-9555 for appointment).

--Mount Pleasant Library, 1133 Mathis Ferry Road, 1-5 p.m.

Wednesday

--Ashley River Baptist Church, 1101 Savannah Highway, 9 a.-m.-1 p.m.

Thursday

--Senior Citizens Center, 259 Meeting St., 9 a.m.-1 p.m.

--Otranto Road Regional Library, 2261 Otranto Road, 10 a.m.-2 p.m.

Friday

--Dorchester Road Regional Library, 6325 Dorchester Road: 10 a.m.-2 p.m.

--*St. Andrews Regional Library, 1735 N. Woodmere Drive, 10 a.m.-2 p.m.

--Mount Pleasant Library, 1133 Mathis Ferry Road, 1-5 p.m.

Prep school

The Internal Revenue Service recently announced new regulations for people paid to prepare returns, meaning they must register with the government, complete competency tests and adhere to ethical and professional standards. Those regulations do not affect this tax season, but IRS issued tips for choosing a return preparer in the meantime:

--Use a preparer who signs the return and provides a copy.

--Avoid preparers who charge based on a percentage of the refund.

--Avoid preparers who say they can get larger refunds than others.

--Remember that only attorneys, certified public accountants and enrolled agents can represent taxpayers before the IRS in all matters. Return preparers can only represent taxpayers for audits of returns they prepared themselves.

--Find out if the preparer belongs to an organization that includes industry education standards and a code of ethics.

AARP help

AARP also offers free tax assistance through April 15. Senior citizens will have preference. A current picture ID and Social Security card are required, along with the Social Security cards of any dependents being claimed for tax purposes. Arrive no later than one hour before closing.

*Bilingual help available.

Feb. 27, March 13 and March 27 only.

Saturday

*John’s Island Library, 3531 Maybank Highway, 10 a.m.-2 p.m.

McClellanville Library, 222 Baker St., 9:30 a.m.-2 p.m. (call 887-3699 for appointment).

Tuesday

Lowcountry Senior Center, 9 a.m.- 1 p.m. (call 762-9555 for appointment).

Mount Pleasant Library, 1133 Mathis Ferry Road, 1-5 p.m.

Wednesday

Ashley River Baptist Church, 1101 Savannah Highway, 9 a.-m.-1 p.m.

Thursday

Senior Citizens Center, 259 Meeting St., 9 a.m.-1 p.m.

Otranto Road Regional Library, 2261 Otranto Road, 10 a.m.-2 p.m.

Friday

Dorchester Road Regional Library, 6325 Dorchester Road: 10 a.m.-2 p.m.

*St. Andrews Regional Library, 1735 N. Woodmere Drive, 10 a.m.-2 p.m.

Mount Pleasant Library, 1133 Mathis Ferry Road, 1-5 p.m.

Goverment help

Starting today, the Internal Revenue Service Taxpayer Assistance Center at 1 Poston Road, Suite 200, off Sam Rittenberg Boulevard will take appointments to prepare taxes free for residents who earned $49,000 or less in 2009, a $7,000 increase from 2008.

The office also provides two computers where taxpayers can file returns online while IRS staffers stand by to help.

Hours are 8:30 a.m.-4:30 p.m. Monday through Friday. Appear in person to schedule an appointment, or call 566-0209 for information.

A prior tax return; photo identification and Social Security cards for all people on the return; income statements; child-care information with the provider's Social Security number or Tax Identification Number; proof of bank account for direct deposit or debit.

People comfortable preparing returns on their own can access Free File at www.freefile.IRS.gov. The service provides online tax forms at no cost to individuals or families who earn less than $57,000.

The IRS urges people to file online for confirmation within two days, an error check and refund by direct deposit in as few as 10 days.

What to bring?

A prior tax return; photo identification and Social Security cards for all people on the return; income statements; child-care information with the provider’s Social Security number or Tax Identification Number; proof of bank account for direct deposit or debit.

People comfortable preparing returns on their own can access Free File at www.freefile.IRS.gov. The service provides online tax forms at no cost to individuals or families who earn less than $57,000.

The IRS urges people to file online for confirmation within two days, an error check and refund by direct deposit in as few as 10 days.

Reach Allyson Bird at 937-5594 or abird@postandcourier.com.

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