BIDDEFORD — Unless you have an appointment, trying to get a moment to talk with Sarah Smith this time of year is nearly impossible.

Smith volunteers five days a week and puts in long hours, but on Tuesday around 5 p.m. she was able to spare a few minutes to talk about the free tax help she and other volunteers are providing in northern York County. They’re part of the AARP Tax Aide program, which helps the elderly and low-income residents prepare their tax forms.

Through the program, Smith is just one of the volunteers who provide free tax assistance at the Ross Center in Biddeford, as well as at the Wells Public Library, the Goodall Memorial Library in Sanford and the Louis T. Graves Public Library in Kennebunkport.

Because of government cutbacks, the IRS no longer has the staff to help taxpayers complete IRS forms, she said. So the IRS and AARP Charitable Foundation each pay 50 percent of the cost for the free tax programs in York County, and around the country, staffed by volunteers.

Smith notes most volunteers doing the preparation are not tax professionals, but they all take two weeks of training and must past IRS exams.

“We do the best we can,” she said, “but it’s hard to teach tax law in nine days.”

The York County tax programs help a lot of taxpayers, said Smith.

For each of the seven years the program has been offered at the Ross Center, located at the J. Richard Martin Community Center at 179 Alfred St., volunteers have prepared and processed 600 tax returns, she said.

Last year, approximately 1,500 tax forms were processed through the AARP program for all of northern York County, said Smith.

Until now, Smith hasn’t advertised the free program.

“It is crazy busy in February,” she said.

She is putting the word out now about the service, said Smith, because March is typically a slower period.

Those seeking tax preparation help do not need to be AARP members, she said, but they should be low- or middle-income and/or elderly.

In providing the help, the AARP is affiliated with the IRS Volunteer Income Tax Assistance, or VITA, program and the Tax Counseling for the Elderly, or TCE, program.

According to an IRS website, the VITA program generally offers help to those making $52,000 per year or less. Volunteers prepare the tax forms and file them electronically. They can provide basic income tax preparation services, and also inform taxpayers about some special tax credits like the Earned Income Tax Credit and Credit for the Elderly or the Disabled.

The TCE program, according to the website, gives priority assistance to those 60 years old or older and specializes in pension and retirement issues.

According to Smith, tax volunteers can also help Mainers file for rebates through the Property Tax Fairness Credit on their state tax form. Even if no taxes were paid, she said, those under 70 can receive a rebate of up to $300, and those 70 or older can receive up to $400 in a rebate.

Taxpayers seeking assistance with tax forms can drop in to a center or call for an appointment.

To make an appointment, call 710-0979. Smith said she’ll return calls within two to three days.

Free tax help is offered on Mondays from 10 a.m. to 4 p.m. at the Louis B. Goodall Memorial Library in Sanford; Tuesdays from 1-6 p.m. at the Wells Public Library; Wednesdays from 9 a.m. to 1 p.m. at the Louis T. Graves Public Library in Kennebunkport; and Thursdays and Fridays from 10 a.m. to 4 p.m. at the Ross Center in Biddeford.

To locate other TCE or AARP Tax-Aide sites between January and April, visit the AARP Site Locator Tool at the website, www.aarp.org/applications/VMISLocator/searchTaxAideLocations.action or call 888-227-7669.

— Staff Writer Dina Mendros can be contacted at 282-1535, ext. 324 or dmendros@journaltribune.com.