This could be a busier tax season than most for Pete Doniger and the 70 or so volunteers who help prepare thousands of tax returns for free in the AARP Tax Aide program in Santa Fe that starts Jan. 29 and runs through April 14.

Tax preparations will take place at two different times and in two different places. One is at the Boys and Girls Club, 730 Alto St., from Monday through Friday from 9 a.m. to 1 p.m.

The other is at Santa Fe Community College's Fitness Center Monday through Friday from 9 a.m. to 5:30 p.m. and on Saturday from 9 a.m. to 2 p.m.

There is no charge for tax preparation and no income limit, but you won't be eligible for free tax preparation if the tax return is too complicated. Tax Aide also does not prepare any small-business returns if either employees or depreciation is involved.

"We can handle about anything but not a guy with an apartment building," Doniger said. "And we'll take self-employed people, but as soon as they get some employees, they have to find some help elsewhere."

Doniger started the program five years ago when he was working at SCORE, the Service Corps of Retired Executives, in Santa Fe.

"The (Santa Fe Community) College called me and asked me if anybody wanted to do taxes," Doniger recalled. "I told them I would do it. It looked like a lot more fun than SCORE."

Doniger is now the district coordinator for the program.

Last year, for the 2008 tax year, Tax Aide handled 7,000 returns, but this year, with the ailing economy and high unemployment, Doniger expects even more taxpayers to show up.

"I've got to believe a lot of people are hurting and don't have the $100 they will need to pay Liberty Tax or buy Turbo Tax, and will find us," Doniger said. "And they should."

Given that probable demand, Tax Aide in Santa Fe could prepare as many as 10,000 returns, Doniger said. "But 8,000 might be more reasonable." That would be about 10 percent of the tax returns filed in Santa Fe.

Of the 70 volunteers in the program last year, 65 are returning to help this year.

"We have a large, assorted bunch of people doing taxes," Doniger said. "They range from little old ladies to retired CPAs and young kids in college."

New developments this year that will be good for tax filers include various credits and deductions.

Among them are earned income credits up to $5,657 for kids still in school, a credit for up to $8,000 for a first-time homebuyer, and up to $1,500 credits for energy improvements to homes.

Also deductible in some cases are sales taxes on the purchase of new car and property tax on a home.

And for those who lost a job, the first $2,400 of unemployment insurance is not taxed.

"This year there's a lot of new stuff," Doniger said. "It's going to be a lucrative tax-income season. Some people are going to see a lot of money relative to their income."

If taxpayers want fast access to that money, Doniger recommends they make use of direct deposit at their bank or thrift, which will require bringing a blank check or deposit slip to their tax preparer. The refund should be available in eight to 10 days, he said.

Doniger and other tax advisers don't recommend applying for tax anticipation loans, which might be available more quickly than a regular refund but are very expensive.

"They're not worth paying for," he said.