Whether you use a computer tax preparation program, do them by hand, or even hire a tax professional, preparing your taxes can be a difficult ... and taxing ... undertaking, according to Oyster Bay Town Supervisor John Venditto. With the deadline for filing income taxes fast approaching, he offers some suggestions for people who prepare their own returns.

"Tax time can be very frustrating," Venditto said. "The rules are often complicated, and it's sometimes hard to figure out which ones apply to your situation. There are some basic guidelines that everyone can follow to make life simpler as the April 15 filing date approaches.

"Begin by getting all your paperwork together...dividend and interest statements, records of any quarterly tax payments you might have made and, of course, the W-2 form from your employer or employers if you hold more than one job. Perhaps the most important piece of paper is a copy of last year's return. Review it to see what your sources of income and deductions were. Then, jot down any change you made in 2003, such as cashing a savings bond or opening up an I.R.A."

Venditto went on to say that when you fill out your income tax form, be sure to write the income amounts exactly as they appear on the statement because the Internal Revenue Service (IRS) and New York State Department of Taxation and Finance computers match up your numbers with the ones they get from your employer. Failing to report income could be costly, adding a significant penalty to the tax you owe on it.

The easiest way to ensure that you take all the deductions the law allows ... and minimize mistakes ... is to read the instructions that come with your return. If you need additional information, the IRS Forms Distribution Center offers a free booklet entitled Your Federal Income Tax. To obtain a copy, call 1-800-829-3676 or download a copy from the IRS website, www.irs.ustreas.gov. It covers all the new rules and delves into specific problem areas. You can also call the aforementioned number to obtain other publications and tax forms and to find out if the IRS has received your latest tax return or issued your tax refund. For answers to specific tax questions, call 1-800-829-1040. If you are hearing impaired, the TY number for assistance is 1-800-829-4059. You can visit the IRS's Web site if you are interested in e-filing or downloading forms.

Venditto noted that for information and assistance with your New York State income tax, call the New York State Department of Taxation and Finance Taxpayer Assistance Call Center at 1-800-225-5829. For forms, the number is 1-800-462-8100. For information on e-filing and to download forms from the department's website, click on www.nystax.gov. Those who are hearing impaired can get assistance via TDD by calling 1-800-634-2110.

Venditto pointed out that among the changes for tax year 2003 for New York State taxpayers is that they must now report their unpaid state and local sales and use taxes on their personal income tax return. "Beginning with calendar year 2003, individual taxpayers must now report the amount of New York State and local sales and use taxes that they owe, if any, on their personal income tax return," Venditto explained. "This applies to purchases on the Internet and mail order catalogs, as well as other purchases made where sales tax was not collected. You can learn more about this new feature by reading publication 39, A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States, publication 774, Purchaser's Obligation to Pay Sales Tax and Use Taxes Directly to the Tax Department and publication 750, A Guide to Sales Tax in New York State. These publications can be obtained by calling the number for forms. They can also be read and downloaded from the website."

Just a couple of other hints. Qualified people can open an Individual Retirement Account before filing and deduct it on their 2003 return. Also, if you turned 70-and-a-half in 2003 and have a 401K, you must make the first withdrawal by April 15 and include it in your 2003 taxable income. If you are having a problem completing your federal form, an extension of time up to four months is available. Just call the IRS Forms Distribution Center and request a form 4868. You will have to pay any tax you owe by April 15, but you'll get extra time to prepare your tax return.

You can also get an extension of time to file your New York State tax return. Simply call the New York State Department of Taxation and Finance Assistance Center at 1-800-462-8100 and request either form IT-372, which will give you an additional two months to file, or form IT-370, which will give you an additional four months to file.