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TAX PREPARERS SERVICES OFFERED 2003 RAL INCOME H&R Block Largest U.S. tax-prep service $104 million with 9,000 locations; broker of RALs and checks for Household Finance and Imperial Bank Jackson Hewitt A unit of Cendant Corp.; $48 million (estimate) second-largest U.S. tax-prep service with 4,000 offices . BANKS SERVICES OFFERED 2003 RAL INCOME Household Finance Bank that issues RALs for $185 million Corp. H&R Block and others Imperial Capital Bank Unit of ITLA Capital Corp. $13.6 million Partners with H&R Block Santa Barbara Bank A unit of Pacific Capital $41 million & Trust Bancorp that partners with Jackson Hewitt

. Tax tips - Free tax help: Low-income individuals and families are eligible for free tax preparation, free electronic filing and quick returns. - Quick refunds: Most tax filers can get tax refunds in 10 days if they file their return electronically to the IRS. The IRS then can electronically deposit refunds right into the taxpayer's bank account. - Tax-credit eligibility: Families may be eligible for the Federal Earned Income Tax Credit and the Minnesota Working Family Tax Credit if they have: No children and income of less than $12,000. One child and income of less than $30,666. Several children and income of less than $34,692. - Reduction or refund: Tax credits can reduce families' taxes to zero or may result in a refund. - Money below minimum: Workers can get money from the credits even if they don't earn enough to owe any income taxes. - Past-year credits: Eligible taxpayers can file three years back for unclaimed tax credits. - Tax help: For a tax problem, call tax-information or taxpayer-advocate help lines at: Internal Revenue Service: 1-877-777-4778 or 1-800-829-1040. Minnesota Department of Revenue: 651-296-3781 or 651-296-0992. Legal Aid Society of Minneapolis: 612-334-5970 University of Minnesota Law School Tax Clinic: 612-625-5515 . Free tax preparation There are more than 350 free tax-preparation centers operating in Minnesota during the tax season. Services generally are free for families making less than $35,000 a year, individuals making less than $25,000 and self-employed tax-filers making less than $45,000. . To locate Voluntary Income Tax Assistance Sites in your area, call: - 651-297-3724 - First Call for Help at 211 or 1-800-543-7709 - Tax Council for the Elderly/AARP Minnesota at 1-888-227-7669 (toll-free) Or call one of the tax-prep service centers: St. Paul - AccountAbility Minnesota, 651-287-0187 - CLUES, 651-379-4200 - Eastside Community Center, 651-771-8821 - Martin Luther King Center, 651-224-4601 - Neighborhood Development Alliance Wabasha Center, 651-292-0131 - Ramsey Action Program, 651-645-6445. Minneapolis - Brian Coyle Community Center, 612-338-5282 - Chrysalis, 612-871-0118 - CLUES, 612-871-0200 - Eastside Neighborhood Services, 612-787-4100 - North Regional Library, 612-630-6600 - Sabathani Community Center, 612-821-2302 - Urban League north office, 612-302-3100 - Walker Library, 612-630-6650 Bloomington - FamLink Bloomington Creekside Community Center, 9801 Penn Ave. S., 952-928-0444 Crystal - Thorson Family Resource Center, 7323 58th Av. N., 763-504-7680 St. Cloud - Salvation Army, 223 E. St. Germain, 320-252-4552 - TRI-CAP, 700 W. St. Germain, 320 251-1612 - Catholic Charities, 157 Roosevelt Rd., 320-229-4560 - Waite Park City Hall, 19 13th Av. N., 320-252-6822 Marshall and Worthington - Children's Defense Fund, 507-350-9228