File your tax returns free or for a fee? How to decide

Free and in person

If you need tax help but you're not technologically savvy -- nor in possession of a computer -- there are other options if you are low-income, elderly or a member of the military. Specifically:

* Low income: The IRS sponsors Volunteer Income Tax Assistance programs, where trained community volunteers -- often retired accountants or students -- prepare returns for lower-income filers. To qualify, you must earn $42,000 or less.

* Seniors: If you are 60 or over, there's a program, largely staffed by AARP volunteers, called Tax Counseling for the Elderly.

* Military: The Armed Forces Tax Council oversees a worldwide tax-help program for members of the military and their families.

If you fit into any of these categories, call (800) 906-9887 to find a local site. If you are a senior, you can call AARP at (888) 227-7669.

Software solution

If you want to file both federal and state returns electronically, it will cost $50 to $60 to buy a decent software program. TurboTax ( www.turbotax.intuit.com) and H&R Block's Tax Cut ( www.taxcut.com) both prompt users with interviews that automatically fill out the appropriate forms. If you want to look at the forms, that's possible too.

And, because I'm not the only one who gets confused by what they're asking or how to handle a particular issue, both offer some sort of support, either online or over the phone. Tax Cut includes one free phone call; Turbo Tax has an online "community" that offers Web-based support. If you need more help, it'll allow you to spend more phone time with a professional, but for an additional fee.

Those with complex tax situations -- such as small-business owners -- might want to upgrade to the more expensive software, which runs $80 to $100 because it has more detailed information on the most commonly asked questions for business owners, such as information on writing off car expenses and dealing with depreciation.

Prepared by a pro

If you don't qualify for the free services, but want or need more help than software can provide, it may be best to seek help from a pro. There are essentially three choices:

If you go to a storefront preparer (H&R Block or Liberty Tax, for example), you are likely to pay $100 to $250, depending on the number of forms your return requires.