Tax Counseling for the Elderly, a service of the American Association of Retired Persons (AARP) and the Internal Revenue Service, is now in full swing in Utah.

At more than 60 sites, 180 volunteers provide free tax assistance to the elderly, including preparation of returns if needed, answering questions, and providing forms and help with other problems within the scope of the program.Those seeking help are asked to bring a copy of last year's return, all tax records for 1994 and the label package they received from the IRS in the mail. It is very important to bring all W-2 and 1099 interest and dividend information, as well as pension returns.

You need not be a member of AARP to get the help. For information, call your local senior citizens center, library or 561-1037 in Salt Lake City or the IRS number at 524-6095.