Roth Individual Retirement Accounts are a kind of account that generally isn't taxed, providing certain conditions are met. It allows a tax reduction on a limited amount of savings for retirement. The biggest difference between that and other plans is that rather than granting a tax break for money placed into the plan, is that the break is granted on money withdrawn during retirement.

Qualifying income limits

• $166,000 for individuals who are married and file a joint tax return.
• $100,000 for individuals who are married, lived with their spouse at anytime during the year, and file a separate tax return.
• $114,000 for individuals who file as single, head of household, or married filing separately and did not live with his or her spouse at any time during the year.

American Opportunity Benefit

An increasing number of students and parents have begun qualifying for this credit over the years. It helps pay for college expenses.

The full credit is available to those with an adjusted gross income of $90,000 or less, or married couples with a joint income of $180,000 or less. The credit is only available for the first four years of college after high school, while the student is pursuing a degree.

Required course materials, even those purchased off-campus, can be claimed.

Lifetime Learning Benefit

This credit can help pay for undergraduate, graduate and professional degree courses, including courses to improve job skills regardless of the number of years in the program.

Eligible taxpayers may qualify for up to $2,000 per tax return, or $4,000 if a student is in a Midwestern disaster area. The credit is available to those with an adjusted gross income of $60,000, or married couples with a joint income of $120,000.

The credit covers tuition and required enrollment fees, including amounts required to be paid to the institution for course-related books, supplies, and equipment.

The Lifetime Learning Benefit cannot be claimed for the same student in the same year with the American Opportunity Benefit. Unlike the other benefit, this is available for an unlimited number of years and the coursework doesn't need to be in pursuit of a degree.

Volunteer Income Tax Assistance Program

The VITA Program offers free tax help to low- to moderate-income (generally, $49,000 and below) people who cannot prepare their own tax returns. Certified volunteers sponsored by various organizations receive training to help prepare basic tax returns. To locate the nearest VITA site call 1-800-906-9887 or visit the VITA webpage.

P.E.A.C.E Incorporated

Appointments for help can be scheduled by calling 634-3756. To qualify for free tax preparation help from P.E.A.C.E., people must:

• Have a total household income $49,000 or less and
• Reside in Onondaga County and
• Not own rental property and
• Have 2010 income from wages, self-employment, pension or government benefits and
• Did not declare bankruptcy in 2010 and
• Did not receive military pay and
• Those who are self-employed did not have employees, did not deduct their home as an expense and did not have inventory.

Tax Counseling for the Elderly

The Tax Counseling for the Elderly Program provides free tax help to people aged 60 and older. Trained volunteers from non-profit organizations provide free tax counseling and basic income tax return preparation for senior citizens. To locate the nearest AARP Tax-Aide site visit AARP's Internet site.

Local IRS Offices

If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone face-to-face, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative across the counter. No appointment is necessary - just walk in.

Syracuse 100 S. Clinton St. Syracuse, NY 13261	Mon. - Fri.: 8:30 a.m.- 4:30 p.m. Services Provided	(315) 448-0807
Utica 10 Broad St. Utica, NY 13501	Mon. - Fri.: 8:30 a.m.-4:30 p.m. (Closed for lunch 1:00 p.m. - 2:00 p.m.) Services Provided	(315) 793-1952

Federal Links

• Internal Revenue Service
• Find a Free File Provider
• Find an e-file Provider
• Check on Your Refund
• Estimate Your Withholding
• 1040 Central: What's New This Year

State Links

• NY Department of Taxation and Finance
• NY eFile Information
• NY Free File Information