There are fewer than 50 days until April 15.

Officials said there still is time to hire a preparer or find free assistance to meet the tax-filing deadline. the Internal Revenue Service website, irs.gov, offers forms and links to services, and local counties offer appointments with volunteer tax counselors who help eligible residents without charge.

This year, the IRS expects to receive about 140 million tax returns nationwide, including 8.9 million from new York state residents, officials said. the majority of taxpayers submit returns via computer, and the number of returns filed electronically continues to grow.

“It’s the wave of the future,” said Tom O’Brien, an AARP volunteer tax counselor in Otsego County.

AARP and the IRS Volunteer Income Tax Assistance Program provide free filing assistance through county social services or senior citizens’ departments.

Vivian and Peter Spezio, who live in the town of Oneonta, said they pay someone to do their taxes.

“We don’t want to be bothered with the aggravation,” Vivian Spezio said earlier this month. Peter Spezio said their preparer submits their files electronically.

IRS officials said electronic filing, or e-filing, is more accurate and can deliver refunds faster.

But some taxpayers like to stick with the traditional paper-and-mail system, preparers said.

Hilda Mercun, of Oneonta, has been a volunteer tax counselor with AARP for 26 years and said she prefers working on paper, with manuals and a calculator nearby, instead of a computer. She and nine other local volunteers take courses annually to keep up with tax-code changes, which Mercun said are more complicated each year.

“I found it very difficult to do my own in the first place,” Mercun said Feb. 18. “There are a lot of people like me who need help.”

Mercun estimates she helps 50 people a year during her two days a week working as an AARP volunteer between February and April 15. She said she hopes the government won’t make using a computer a requirement.

“Since I’m computer-illiterate, I can speak from that side,” Mercun said.

The Rev. Harry Myers, an AARP tax counselor for 11 years, also works on paper and said that as a retiree, he doesn’t want to learn how to file electronically, though it “probably is good.”

However, he said, the government encourages filers to use computers but doesn’t provide equipment, and not everyone has a computer or access to one.

Thelma Miller of Oneonta said she did her returns years ago “when it was simple.” but since she retired as a home health assistant about 13 years ago, she has sought help from an AARP volunteer.

“They do a great job,” she said.

Delaware and Chenango counties also offer free income tax assistance and e-filing of returns to elderly and low-income residents until April 15.

Last year, 139.6 million tax returns were filed, with the government sending refunds to 109 million filers, IRS officials said. the average refund was more than $2,700. no tax statistics for this season were available yet, said Dianne Besunder, IRS spokeswoman for new York.

IRS.gov has links to its Free File program that offers free preparation and filing services to eligible taxpayers with assistance from tax-software companies, which may offer state filing options; or to Free File Fillable Forms, which enables taxpayers to complete forms online without software.

The tax-software companies set age and income guidelines to determine if services will be provided for free, and charges may be imposed for state returns, paper copies, answers to questions, itemizing and other services.

Electronic filing will identify incorrect numbers and arithmetical errors and will guide a filer to the appropriate category on the tax-rate schedule, officials said. the IRS also encourages arranging for refunds to be electronically sent by direct deposit to bank accounts, which can result in delivery in as few as 10 days, Besunder said.

Paper returns have about a 20 percent error rate, Besunder said, while electronic returns result have an error rate of less than 1 percent.

Last year, AARP tax counselors working through the Otsego County Office for the Aging helped 350 taxpayers, said O’Brien, who coordinates the service.

The Otsego County Office for the Aging appointment schedule for tax counselors is filled through mid-March, officials said. the service is available to anyone who earns about $50,000 or less, O’Brien said. Most filers are senior citizens, but married couples and singles also are served.

Filers may itemize deductions, he said, but if returns are too complex, counselors suggest consulting a paid preparer.

Television advertisements showcase computer programs for self-preparation of tax returns. Local professional preparers said the decision to hire a professional depends on the level of comfort someone has with the forms and codes and the complexity of factors, such as deductions.

Buying or selling a house, living overseas, receiving an inheritance or having unearned income are among many factors that may be reasons to hire a tax-services professional, George McLain, a local preparer, said.

George C. McLain Tax and Payroll LLC has offices in Bainbridge, Oneonta and Sidney. the tax code is complicated, he said, and omissions or mistakes can be costly.

“There’s a lot of gray in the code,” McLain said.

The American Recovery and Reinvestment Act also has introduced changes that impact tax situations, he said, and most taxpayers who do their returns pay too much in taxes.

McLain said his minimum is $112 for basic 1040 federal and state returns, with a 50 percent discount available for college students and dependants. He said he encourages taxpayers who qualify for EZ forms to complete returns themselves.

Bruce Dolph, owner of H&R Block offices in Walton, Delhi and Sidney, said other notable tax code adjustments were in Earned Income Tax Credits and rates for unemployment compensation.

Fees for preparing returns depend on the level of complication, Dolph said. the minimum charge at his H&R Block offices is $69 for EZ forms for federal and state returns, he said.

“There are a lot of major changes this year,” Dolph said. “People really need to make sure they understand them and make sure they file their tax returns correctly.”