It’s never too early to begin preparation for the tax-filing season.

If you need to get up to speed and could use a little guidance on your tax preparation, you may consider visiting one of the following sites with tax filing tips:

¢ Bankrate.com

www.bankrate.com/securetax

Peruse assorted articles with tax-saving advice.

¢ Internal Revenue Service

www.irs.gov/newsroom/

Click on “Tax Tips for 2003 ” to find information on filing, record keeping and other tax topics.

¢ SmartMoney.com

www.smartmoney.com/tax

The Web site features tax basics, worksheets and feature articles.

¢ Tax Hawk

www.taxhawk.com

Select “tax tips” to access list of top 10 tax tips.

¢ The Taxpayers-Advocates

www.taxpayer-advocates.com/taxtips.htm

Contains information on business taxes, retirement accounts, and how to avoid problems at tax time.