It’s never too early to file your individual taxes.

But if you need to get up to speed on your tax preparation, you might look in on one of the following Web sites that feature useful tax filing tips and insights:

¢ Bankrate.com (www.bankrate.com/brm/green/

taxes/basics-toc.asp) offers tax tips on withholding, forms and filing, deductions, credits, life events and taxes, and closing details.

¢ H&R Block (www.hrblock.com/taxes/tax_tips/index

.html) contains a wide range of tax tips and calculators. Areas covered include most overlooked deductions, and employment and expenses.

¢ Internal Revenue Service (www.irs.gov/individuals/

index.html) provides insights, advice and resources for individual tax filers.

¢ Jackson Hewitt (www.jacksonhewitt.com/?TaxTips) serves up tips in more than two dozen tax-filing topics.

¢ SmartMoney.com (www.smartmoney.com/tax) features tax basics, worksheets, and work and business tax articles.