The students are offering free tax preparation to low income families and individuals who need help preparing their state and federal income tax forms through the Volunteer Income Tax Assistance (VITA) program.

Each year, more than 250 CSUN students go through intensive training program preparing them to deal with most of the basic problems taxpayers confront.

The students' training sessions provide a thorough background in general tax law and in tax return preparation. VITA supervisors take a more advanced course, which includes an update on new tax laws and instructions on center operations. In addition, IRS agents will serve as advisors at some VITA centers, reviewing tax forms before they are returned to the taxpayers.

There are 13 VITA centers operating in the San Fernando Valley and the rest of Los Angeles.

These services are open to Los Angeles area residents who cannot afford professional tax help. Due to the large number of individuals desiring assistance, eligibility is limited to those with a maximum gross income of $50,000.

Taxpayers are advised to arrive at VITA centers early to be assured of receiving assistance that day, as no appointments are allowed.

VITA coordinators suggest that taxpayers gather tax forms, W-2 forms, interest and dividend statements, education and mortgage statements (1099-INT, 1099-DIV, 1098-E, 1098), receipts and records for deductions, a copy of last year's tax returns, and any other related material to take with them to the VITA center.

For more information on center dates and times, visit the Web site www.csun.edu/vita.

The VITA program began in 1966 with a Congressional appropriation. Cal State Northridge was the first university to institute the VITA program in 1971. Since then, CSUN has assisted colleges across the nation in establishing their own VITA programs. Northridge now maintains one of the largest and most successful VITA programs in the country. Last year, CSUN students prepared more than 6,000 state and federal tax forms, saving the community approximately $675,000.

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 to the San Fernando Valley Economic Research Center, where students work with faculty in collecting assembling, analyzing, and disseminating economic, social and demographic data pertaining to the Valley.

California State University, Northridge has 33,000 full- and part-time students and offers 61 bachelor's and 42 master's degrees as well as 28 education credential programs. Founded in 1958, it is the only four-year university in the San Fernando Valley and the fourth largest in the 23-campus CSU system. The university serves as the intellectual, economic and cultural heart of the Valley and beyond.