The Internal Revenue Service kicked off the 2002 tax filing season recently with new and expanded services, features and credits to help taxpayers. The agency also encouraged taxpayers and tax practitioners to take a fresh look at e-filing following a new study spotlighting the program's growing popularity with users.

More than one million tax packages and over 500,000 computer-filing brochures will begin reaching Upstate New York mailboxes in advance of the April 16 tax deadline for individuals (The deadline is extended by one day again this year because of the Patriot's Day holiday in Massachusetts). In all, the IRS expects to receive about 132 million individual returns this year - with about 3.2 million coming from Upstate New York taxpayers.

This year, there's even more to like about e-filing, according to the IRS Commissioner Charles O. Rossotti. In all, 29 more forms have been added this year to allow access to e-file for virtually all individual taxpayers. An estimated 45 million taxpayers will use the safe, secure e-filing system, which delivers refunds in half the time of paper tax returns. When combined with direct deposit, using e-file delivers refunds in as few as 10 days.

Ruffino encouraged taxpayers and tax practitioners who already use computers to consider e-filing. About 40 million tax returns are prepared on computer but are still sent in on paper. With little effort, these returns could be sent electronically.

Other highlights taxpayers should watch for as they file tax returns for 2001:

• Higher child tax credit. This year, eligible parents will get maximum $600 tax credit per child, a $100 increase from the previous year.
• Easier problem solving. A new feature on the 1040 form allows a taxpayer to designate a trusted family member, friend or tax professional to talk directly to the IRS about any tax return processing questions. Last year, 37 million filers selected a smaller-scale version of the time-saving feature.
• Tax rate reductions. Due to lower tax rates, most people received an Advance Payment Check last year and will not need to do anything on their 2001 tax returns. However, those who did not get the maximum check amount ($300, $500 or $600 depending on filing status) may be able to get the tax cut benefit on their 2001 returns.

Ruffino urged taxpayers to get an early start on their taxes and not wait until the last minute.

"Our advice is simple," he said. "Start early, take your time, try e-filing and remember, we're here to help."