COEUR d'ALENE — Volunteers have been trained and are testing their skills this week in preparation for the AARP Tax-Aide service beginning Feb. 1.

Approximately 85 volunteers spent the last month, three days a week, training and honing their tax-preparing skills.

Tax-Aide is a program through the AARP Foundation that allows the trained volunteers to assist low-to-moderate income taxpayers in preparing tax returns.

"It's for low-to-moderate income, but they don't turn anybody away," seven-year volunteer John Howard said. "There are some specified forms we are not allowed to do by the IRS."

Warren Fisher, a volunteer for 20 years who oversees training, said the short version is the volunteers cannot do returns that require depreciation of any kind. Depreciation is an income tax deduction that allows a taxpayer to recover the cost of property in which the value has depreciated due to wear and tear or deterioration.

"We have chosen that there are some out of scope items for us," Fisher said. "That generally includes businesses, rental property, that kind of thing. For businesses we can not do a business if you have employees, inventory or depreciation."

He said they can prepare tax returns for small businesses — people who are in business for themselves and do not require any of the items mentioned.

The local program is one of seven districts in Idaho that utilize Tax-Aide. Fisher said District 2 covers Kootenai and Shoshone counties, and a little bit of Benewah County. He said local volunteers prepared more than 5,000 returns last year.

"And, of course, we are assuming we will do more this year because the program seems to grow itself every year," Fisher said.

The program began more than 30 years ago as tax consulting for the elderly known as TCE, Fisher said.

When Fisher started volunteering, the local program was called the "Volunteer Income Tax Assistance," located at Lake City Senior Center, which he said is still the base of operations for the program. The two programs, TCE and VITA, are still in operation around the country.

"Just not here," Fisher said. "We combined the two programs into Tax-Aide more than 10 years ago in Kootenai County."

The program is now available to people of any age and they are not required to be AARP members.

Taxpayers are required to bring Social Security cards for all members on the tax return, including children; picture ID for the taxpayer and/or spouse; their 2014 tax return; and all documents from 2015, such as W2 and 1099 forms.

Volunteers will be available to prepare tax returns at six locations from Feb. 1 through April 15.

Tax preparation will be available at the following locations:

Walk-in:

• Silver Lake Mall, 200 W. Hanley Ave., Coeur d'Alene, Monday-Saturday from 9 a.m. to 4 p.m.; and 9 a.m. to 7 p.m. Tuesday and Thursday.

Appointments only:

• Lake City Center, 1916 Lakewood Drive, Coeur d'Alene. Appointments available Monday, Wednesday and Friday — 667-4628.

• Post Falls Senior Center, 1215 E. Third Ave. Appointments available Tuesday and Thursday — 773-9582.

• Rathdrum Senior Center, 8037 Montana St. Appointments available Tuesday and Thursday — 687-2028.

• Athol Community Center, 30355 N. Third St. Appointments will be available on Mondays only — 683-2407.

• A new location is available this year in Kellogg at Sunnyside Elementary School, located at 790 Bunker Ave. Appointments will be available on Thursdays by calling 786-9010.

Residents unable to leave their home can call 667-4628 to schedule an appointment.

Information: 446-6997