MANCHESTER/BENNINGTON - Each year at income tax time AARP offers free tax preparation. This nation-wide program serves millions of tax payers. Although special emphasis is on low and middle incomes and older taxpayers, there is no income level or age limit. There are however some limits on complexity. For information phone Barth at 442-9504.

Manchester town clerk's office, Friday 9 a.m. to 12 p.m., March 1-April 12. Bring the following personal documents: Positive ID; Social Security cards for yourself and all de pendents; Income statements - W-2 from each employer, social security SSA-1099 etc.; unemployment compensation statements; dependent care provider information (name, employer ID, Social Security number); documentation for itemized deductions (receipts, canceled checks); personal check showing routing and account numbers for direct debit or deposit; documentation of purchase price of sold assets; last year's returns copies, federal and state; 2010 local property tax bill or landlord rental certificate (LC-1).

Bennington County sites for the service are as follows: Sacred Heart St. Francis church hall, rooms 3 and 4 (Library for handicapped), Tuesday and Thursday 1-4 p.m., Feb.12-April 11. Church site, by appointment only. Phone 447-1545. All others, walk in.

N. Bennington Merchants' Bank, Wednesday 1-4 p.m., Feb 13-April 10. Vermont Health Dept,. 324 Main Street, Bennington, Mondays 1-4 p.m., Feb 11 - April 8. Pownal Library, Monday 4 - 8 p.m. and Tuesday 10

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a.m-2 p.m., March 4- 12 Note: two weeks only.