Early next month, Centre County residents seeking federal income tax advice can take advantage of both volunteer and professional tax- preparation services.

The income tax season officially began Jan. 1, but most taxpayers will not file until they receive their government W-2 forms. Law requires employers to provide these statements -- a list of the annual wages earned and the amount of taxes deducted for their employees -- by Jan. 31, said Lawrence Ritchey Jr., a certified public accountant at Ritchey Cox & Associates, 315 S. Allen St.

For the eighth straight year, the Voluntary Action Center of Center County is coordinating voluntary income tax assistance in the area. The center provides free tax assistance through volunteers trained by the IRS, said Barbara Seeley, local coordinator of the program.

About 35 volunteers from across the county, equipped with the training they received earlier this month, will help residents with basic tax returns starting next month, Seeley said. Volunteers in State College will be based at the Wesley Foundation, 256 E. College Ave., and Schlow Memorial Library, 100 E. Beaver Ave.

"The volunteers will also make house visits for the home-bound," she said.

Tax returns for most university students are fairly simple and usually don't require professional assistance, Ritchey said.

"I will do mine within the next couple of weeks, as soon as I get my W-2 form, because last year I waited too long," said Christina Ritter (sophomore-division of undergraduate studies).

"The tax period for individual returns really starts about Feb. 1 and we stop seeing people about March 24 or 25 --but the real peak is March 15 to April 15," Ritchey said.

Late filers receive a 24-hour break this year due to the Easter holiday. Uncle Sam wants your return by midnight April 16, or penalties may be levied against your account.

Local tax preparers are bracing themselves for an influx of business that may arrive as early as late next week.

"The first two weeks of February is the mad rush," said Debbie Hamilton, manager of the H&R Block center in Bellefonte.

Professional tax preparation services need at least two weeks to work on an individual return, Ritchey said.

Want your refund fast? Some local tax agencies provide electronic filing, a service that allows for quicker givebacks.

A refund can be obtained in one to three weeks using electronic filing, Hamilton said. He said an additional fee is involved when a return is filed this way.

"For a Block customer there is a $25 fee, for a non-Block it's $35 (for two to three week refunds). A one week refund is an additional $29," Hamilton said.

Electronic filing reduces the time it usually takes to receive a refund. A mailed refund can take up to eight weeks.

The IRS recommends using toll-free numbers and tax assistance packets available at local libraries, post offices and banks to help "make your taxes less taxing."