Accounting, economics and business administration students at McDaniel College prepare free income tax returns for low-to-moderate income taxpayers through the Volunteer Income Tax Assistance (VITA) program. VITA is open to those who earn $54,000 or less annually. In most cases, returns can be filed electronically. At each session, students help answer questions, as well as prepare and file tax returns. All tax preparation sessions are by appointment only and are offered on Fridays, 1–3 p.m., and Sundays, 10 a.m.–noon, from Feb. 2 through April 6 (no sessions on March 9, 11, 16 and 18) at McDaniel College, 2 College Hill, Westminster, Md. Call 410-871-3344 to make an appointment. Appointments are scheduled on a first-come, first-served basis.