The American Association of Retired Persons is providing 180 IRS-trained volunteers, stationed in 62 Utah sites, who are available to assist senior citizens with both state and federal forms.

Tax-Aide sites in Utah are open now through mid-April at community senior citizen centers, libraries and other public locations. For information on the Tax Counseling for the Elderly site nearest you, call the local IRS office or the AARP district coordinator at 487-2424.Last year's Tax-Aide program filed more than 7,300 returns for older Utahns. Volunteers also provided tax assistance to 90 shut-ins across the state.

Tax-Aide is AARP's largest and oldest volunteer program, with more than 27,000 volunteers nationwide. The program received a presidential citation in 1986.

Utah sites include:

Salt Lake County

Salt Lake City: Heber J. Wells Building, 160 E. 300 South; Friendship Manor, 1320 E. 500 South; Special Problems Center, 1870 E. 3355 South; Salt Lake City Library, 219 E. 500 South; Senior Citizens Recreation Center, 237 S. 1000 East; Rose Park Branch Library, 1185 W. 1000 North. West Side Senior Center, 868 W. 900 South; Sprague Library, Sugarhouse; Friendly Neighborhood Center, 1992 S. 200 East.

South Salt Lake: County Library, 220 E. Morris Ave.

Magna: Magna Senior Citizens Center, 8952 W. 2700 South.

Midvale: Midvale Senior Center, 140 Park St.

Other areas: Holladay Library, 2150 E. 4800 South; East Millcreek: East Millcreek Library, 2266 E. Evergreen Ave.; Heritage Center, 10 E. 6150 South; Whitmore Library, 2197 E. 7000 South; Redwood Multipurpose Center, 3100 S. Redwood Road; Harmon House, 4090 S. 3600 West.

Davis County

Bountiful: Golden Years Center, 726 S. 100 East.

Clearfield: Heritage Center, 562 S. 1000 East.

Kaysville: Autumn Glow Center, 81 E. Center.

Utah County

Orem: Orem Senior Center, 93 N. 400 East.

Provo: Eldred Center, 270 W. 500 North.

Payson: Payson City Center, 429 W. Utah Ave.

Spanish Fork: Spanish Fork Senior Center, 175 W. Center St.

American Fork: American Fork Senior Center, 54 E. Main St.

Pleasant Grove: Pleasant Grove Senior Center, 120 N. Center St.

Lehi: Senior Citizens Center, 120 N. Center.

Tooele County

Tooele Senior Center, 56 E. Vine St., Tooele

Weber County

Ogden: Golden Hours Center, 650 25th St.; Ben Lomond High School, 800 Jackson; Washington Terrace, 4601 S. 300 West; North Ogden Center, 495 E. 2600 North; Union Gardens, 468 3rd St.; South Ogden Senior Center, 525 39th St.

Roy: Hillside Senior Center, 2200 W. 5051 South.

Far West City: Westwood Village, 1111 N. 2000 West.

Box Elder County

Brigham City: Senior Citizens Center, 24 N. 300 West.

Morgan County

Morgan: Morgan Senior Center, 48 Young St., Room No. 22.