TAX TIME MEANS LATE HOURS FOR PREPARERS

Lee Kimmel knows he'll be working late Monday with last-minute taxpayers.

Kimmel is district manager for H & R Block's 25 offices, stretching from Farmington to Paragould, Ark.

Kimmel works out of the district office in Cape Girardeau."We don't quit until the last person walks out our door," he said.

Kimmel figures it could be 9 p.m. or later before the Cape Girardeau office finishes with the last taxpayer in advance of the midnight deadline for filing 1994 income tax returns."Three years ago, we didn't get finished until 11 oclock that night."There are plenty of last-minute taxpayers.

Missouri expects to receive about 2.5 million state income tax returns this year. So far, about 1.3 million returns have been filed.

Nationwide, 56.2 million returns have been filed compared to 56.7 million at the same time a year ago. In all, the Internal Revenue Service expects to handle about 114 million tax returns this year.

The IRS and the Missouri Department of Revenue will be offering their help to last-minute taxpayers Monday at 14 post offices around the state, including the one in Cape Girardeau.

Tax experts will be stationed in the lobby of the Cape Girardeau Post Office, 320 N. Frederick, from 5 to 8 p.m. to answer tax questions.

They will also have the forms needed to request an extension of time for filing tax returns.

The IRS also has a toll free number to help taxpayers prepare their federal returns: 1-800-829-1040.

Math errors, missing signatures and incorrect Social Security numbers are the most common problems with tax returns, IRS St. Louis District spokesman Nova Felton said.

Missourians also are finding out that those riverboat gambling winnings are taxable income, she said.

All gambling winnings, regardless of source or amount, must be reported to the IRS. Those who gamble should also keep track of their expenses, she advised.

Some 8 percent of refunds or 3.9 million of them so far have been delayed because names and Social Security numbers on the income tax forms don't match."This year, every return has been checked for every Social Security number," the St. Louis District public affairs officer said.

The IRS is checking all the Social Security numbers of family members listed on a tax form, including the children.

Felton said some taxpayers have been putting down the names of children that don't belong to them in an effort to claim additional dependents.

Both Felton and Kimmel encourage taxpayers to file electronically. Those who file electronically will know within 48 hours if there is an error in their tax return compared to six weeks for those that mail their returns, Felton said.

While professional tax preparers are busy this time of year, about 50 percent of taxpayers fill out their own returns.