The Internal Revenue Service said that it has nearly 12,000 free tax preparation sites available nationwide this year as it continues to expand its partnerships with nonprofit and community organizations performing vital tax preparation services for low-income and elderly taxpayers.

The program is made possible through the IRS Volunteer Income Tax Assistance (VITA) program, and is free to taxpayers who earned less than $42,000 last year. The Tax Counseling for the Elderly (TCE) program also offers assistance to taxpayers 60 or older.

When visiting a VITA or TCE site, taxpayers must bring with the following: photo identification; valid Social Security cards for the taxpayer, spouse and dependents; birth dates for primary, secondary and dependents on the tax return; the current year’s tax package, if received; wage and earning statement(s), including forms W-2, W-2G and 1099-R from all employers.

In addition, taxpayers seeking assistance must bring interest and dividend statements from banks (form 1099); a copy of last year’s federal and state returns, if available; bank routing numbers and account numbers for direct deposit; other relevant information about income and expenses; a dollar total paid for day care and the day care provider's identifying number.

The program requires that when taxes are filed electronically on a married filing jointly tax return, both spouses must be present to sign the required forms.

The IRS said that trained community volunteers can help eligible taxpayers with all special credits, such as the Child Tax Credit or Credit for the Elderly. And, the agency added, many sites have language specialists to assist people with limited English skills.

The IRS said that in addition to free tax return preparation assistance, most assistance sites use free electronic filing (e-filing). They urge that individuals taking advantage of the e-file program will receive their refunds in half the time compared to returns filed on paper, even faster if taxpayers have their refund deposited directly into their bank accounts.

As part of the TCE program, the AARP also has counseling programs at nearly 8,000 sites nationwide to help low-to-middle income taxpayers 60 and older. Information on AARP's tax assistance can be found at aarp.org or by calling 1-888-227-7669.