Tax season is off to a late start this year because of all the last-minute changes brought about during December's “fiscal cliff” negotiations.

But one thing hasn't changed. Even though the Internal Revenue Service won't start processing returns until Wednesday, the filing deadline is still April 15.

That's according to Jennifer Jenkins, the IRS spokesman for Western Pennsylvania and Ohio.

“Our filing season officially starts Jan. 30. This year is about a week later than we have done in the past,” said Jenkins, saying the IRS typically begins processing tax returns the day after the Martin Luther King Jr. holiday.

The delay is due to extensive changes in the tax code made by Congress when it passed the American Taxpayer Relief Act on Jan. 1. Many of the changes affect 2012 returns.

“We were able to anticipate most of the tax law changes, so we could adjust our systems, but in some cases our tax forms and software programming required some more extensive changes, so that means we needed a few more days to get that done,” Jenkins said.

“This has a lot to do with the tax credits and deductions that were initially set to expire but then were continued for an additional year or more,” she added.

“Every year Congress needs to determine what the tax law means. In recent years, we've encountered similar challenges with the tax law being passed late in the year,” Jenkins said. “It does take us a little time to reprogram our processors and update tax forms with instructions so that they accurately reflect tax laws.”

“April 15 is still the deadline. However, if someone is not ready to file, they can request a six-month extension on Form 4868,” said Jenkins.

“One thing that is important to note is that you are filing for six more months to file a tax return. Any tax you may owe is still due April 15,” Jenkins said.

If a taxpayer believes he owes money to the IRS, he should pay that amount by April 15 whether he's filing for an extension or not, to avoid penalties.

Returns filed before Wednesday are still sitting in a computer queue somewhere, said Jenkins

Jenkins said the IRS anticipates being able to issue refunds to nine out of 10 taxpayers due one within 21 days.

However, she cautioned those expecting a refund that it may take longer to arrive.

That's because the IRS is using enhanced software and stronger filters to check for fraud.

To help filers, two programs are offering eligible Butler County residents free preparation services.

The AARP Foundation Tax Aide program is offering assistance by trained volunteers at six sites.

Gary Rauschenberger, the program's district coordinator, said it provides free service to low- and moderate-income taxpayers (under about $50,000 in annual income) with special attention given to those age 60 and older. Membership in AARP is not required.

Rauschenberger said, “We have approximately 24 volunteers. Most of us have done taxes on our own for many years, so they are already very familiar with the process.”

“They take classes to brush up on the current tax laws and the AARP way of doing taxes,” he said.

Rauschenberger said every volunteer has to pass an IRS-issued test each year.

“Last year, we prepared 1,100 returns in a 10-week period. It's a fair number of returns per volunteer,” he said, adding about 75 percent of the filers helped are return clients and the majority come back year after year.

Rauschenberger said Tax Aide can electronically file state and federal returns, but while it can complete local wage tax forms and state property tax and rent rebate forms, it is not equipped to file those electronically.

The 61 volunteers who will be preparing returns this year in the Volunteer Income Tax Assistance program are also IRS trained and certified, said VITA Coordinator Jean Bowen.

Last year, Bowen said VITA volunteers completed 1,151 returns that brought back $1,468,684 in tax refunds and credits.

VITA tax preparation is available to taxpayers who make less than $50,000 annually and undergo a screening process, Bowen said.

VITA volunteers, in addition to filing state and federal returns electronically, can inform taxpayers about special credits for which they may qualify, such as the Earned Income Tax Credit.

The late start to tax return processing won't have much of an impact on VITA clients, Bowen said.

“It really doesn't affect my clients too much, but the confusion that they created will make people want to seek help. I think that will lead them to our service,” said Bowen.

“With the economy the way it is, it is hard to pay for a tax return.”

If a taxpayer does decide to tackle filling on his own, the IRS' Jenkins has some advice.

“I would recommend just to be prepared to allow yourself some time to do your taxes methodically and carefully,” Jenkins said. “Have your paperwork gathered, use the IRS website to make sure you are getting the deductions you are entitled to. You shouldn't pay more or less than the law requires.”

<B>AARP FOUNDATION TAX-AIDE SITES</B>Help is provided for taxpayers with low and moderate incomes, with special attention given to those 60 and older.All sites are on a first-come, first-served basis, except at the Cranberry Public Library, where appointments are accepted.• Cranberry Library, 2525 Rochester Road, Suite 300.10 a.m. to 3 p.m. Mondays, Feb. 4 through April 8, except Feb. 18, Presidents' Day holiday.For an appointment, call 724-776-9100 and press 3.• Mental Health Association, 140 Elm St.9 a.m. to 2:30 p.m. Fridays, Feb. 8 through April 12, except March 29, Good Friday holiday.• Slippery Rock Township Community Center, 155 Branchton Road, Slippery Rock.9 a.m. to 1 p.m. Tuesdays, Feb. 5 through March 26.• Tanglewood Senior Center, 10 Austin Ave., Lyndora.9 to 11:45 a.m. and 12:30 to 2:30 p.m. Tuesdays, Feb. 5 through April 9.Trinity Lutheran Church, 120 Sunset Drive.9 a.m. to 2:30 p.m. Thursdays, Feb. 7 through April 11.• Zelienople Public Library, 227 S. High St., Zelienople.10 a.m. to 3 p.m. Thursdays, Feb. 7 through April 11.<B>VOLUNTEER INCOME TAX ASSISTANCE SITES</B>Help is provided for taxpayers with income up to $50,000. Sites are open from today to April 13.All sites are appointment only. To make an appointment, call 724-431-3748.• Center for Community Resources, 212 Main St.9 a.m. to 8 p.m. Mondays through Thursdays; 9 a.m. to 3 p.m. Saturdays.• 165 Elm St., Slippery RockNoon to 8 p.m. Wednesdays and Thursdays; 9 a.m. to 3 p.m. Saturdays.• Cranberry Township Municipal Center, 2525 Rochester Road.5 to 8 p.m. Thursdays; 9 to 3 p.m. Saturdays• 113 Market St., Kittanning, Armstrong County10 a.m. to 2 p.m. Thursdays.