They are providing free state and federal income tax preparation to low income families, individuals, the disabled, and senior citizens through The Wayne and Roberta Corner Volunteer Income Tax Assistance (VITA.) Program.

ln accordance with the CSUN VITA objective, volunteers "provide quality tax information and income tax preparation service at no charge while combining academic study with service to the community," the program's coordinators say.

More than 300 CSUN students have undergone intensive training under the guidance of certified public accountants and alumni from a variety of Southland accounting firms and businesses. The students have been thoroughly versed on this year's new tax laws, are equipped to complete most basic tax forms, and have back up support from both the Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB). VITA supervisors who have completed advanced courses will be on site to answer any further needs.

There are 19 CSUN VITA centers in the Los Angeles area. with a wide range of locations including in Palmdale. Van Nuys, Koreatown, and the Santa Clarita Valley.

Due to the large number of individuals requiring assistance, a maximum gross income limitation per income tax return has been set at $50,000. Married couples filing joint returns must have both spouses present when tax returns are being prepared. Special assistance will be available for senior citizens as well as non-English speakers. Services are available on a first-come, first-served basis only; no appointments will be available.

Taxpayers are advised to arrive early and with all necessary tax forms, including: W-2 forms. interest and dividend statements, education and mortgage statements (1099-­INT, 1099-DIV, 1098-E, 1098), receipts and records for deductions and donations, a copy of last year's tax returns, and any other related material.

VITA volunteers are also able to prepare 1099 MISC forms for those taxpayers whose expenses were under $5,000. Electronic tax filing services are available.

For more information on center dates and times, as well as a list of the MTA routes that service VITA locations, please visit the VITA Web site at www.csun.edu/vita or call (818) 677-4519.

The VITA program began in 1966 with a Congressional appropriation to address the needs of those who could not afford to pay for their tax preparations, did not understand tax forms, or were not aware of their tax rights. Cal State Northridge was the first university to implement the VITA program in 1971, and has since assisted other colleges nationwide in establishing their own VITA programs. CSUN maintains one of the largest and most successful programs in the country, with students aiding more than 1,000 taxpayers in 2005.

Cal State Northridge's College of Business and Economics is home to several nationally recognized programs where students gain valuable hands-on experience working alongside faculty members and business professionals in a variety of areas. In addition to the VITA program, the college also houses the San Fernando Economic Research Center, where students work with faculty in collecting, assembling, analyzing, and disseminating economic, social, and demographic data pertaining to the valley.