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 an 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.