It's that crazy season again: Time to start thinking about filing your federal income tax return for 2009.

The federal tax code continues to grow in complexity, and the addition of new and some extended credits and deductions places a premium on getting the job done correctly.

Tax preparation firms are using television and radio ads to market their products. One firm, Liberty Tax Service, again has temporary workers wearing a Statue of Liberty costume to catch the eye of drivers. These and other companies also have tax software available for taxpayers to prepare their own returns.

According to the Internal Revenue Service, an estimated 80 percent of taxpayers either use a paid preparer or tax preparation software available from a variety of sources.

The agency anticipates a rush of early filings this year as taxpayers look for cash to pay bills as the nationwide economic downturn drags on.

Elizabeth Wolfe is seeing the trend.

The 39-year-old general manager for the three Liberty Tax Service outlets in Yakima said the firm will electronically file about 80 percent of the returns they process.

She said customers are interested in a quick refund and are concerned they may miss some deductions and credits if they prepare their taxes themselves.

"In nine out of 10 cases we can find something during an interview and come up with another deduction they didn't know about," she said.

It's a refrain all firms are using in their campaigns.

The quick refund, also known as rapid refund, is really a loan. It's called a refund anticipation loan under arrangements tax preparation firms have with banks, and it gets filers their money within 48 hours.

Consumer advocates advise against that route, however, because of the fees and charges that are taken off the top.

Jean Ann Fox, director of financial affairs for the Consumer Federation of America, a consortium of consumer interest groups, advises consumers to avoid the anticipation loan.

She said an electronically filed return can be deposited directly to a bank account in as little as two weeks.

Anticipation loans carry effective interest rates of 50 percent to 500 percent depending on the size of the refund.

"We strongly urge consumers to use the free methods of getting quicker access to their money instead of borrowing from a bank and handing over part of their hard-earned money," she said.

The federation estimates that in 2008, taxpayers using the loan route paid more than $800 million in fees for a quick refund.

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So what should a consumer do in the face of all the offers and options?

The first piece of advice from consumer advocates is to do some homework and start early. Check out the various preparers and software to find the one that fits your needs.

And there are a range of prices and options available, all the way from the IRS free-file option in which taxpayers who meet certain income and age guidelines can prepare and file their returns at no cost (www.irs.gov/efile), to companies that will prepare taxes for a fee.

The free-file option is the result of agreements between the IRS and 20 software firms to offer free filing. The Internet link is on the IRS Web site.

Taxpayers can look at each one and pick one that fits their needs. Some limitations apply and not all are available to Washington taxpayers.

Some of the software is available in Spanish.

No agency volunteer tax preparation services are available in the Yakima Valley this year. But AARP will have sites set up starting today to assist low- and middle-income taxpayers prepare their returns, with a focus on those over 60.

Tax preparation firms like Liberty and two larger firms, H&R Block and Jackson Hewitt, charge about $180 to prepare an average return.

In addition to those outlets, certified public accountants offer the preparation service for a range of fees.

The Internal Revenue Service is pushing its free-file options for taxpayers. For the second year, taxpayers with incomes above $57,000 can use the free-file option. One caution for those filers is that no prompts are available to guide them through the process.

That option is generally offered to taxpayers who are comfortable working with the tax code and can use IRS tax forms to complete their returns.

But however taxpayers complete the process, the IRS is encouraging people to file their returns electronically.

A definite financial benefit accrues to the agency in lower operating costs. An electronic return costs as little as 20 cents to process, while a paper return costs $2.50 on average.

Electronic filing began Jan. 15 and the IRS hasn't yet released any statistics on the pace of filings.

David Williams, director of electronic tax administration for the IRS, said electronic filing provides accuracy and a refund within 15 days.

Williams agrees with Wolfe that the tax code is getting more complex.

"We have all these new tax provisions," he said. "Our concern is people may not be aware of all the tax breaks and may leave money on the table," he said. "One benefit of free-file and the tax software is they are designed to help taxpayers get all the tax breaks for which they are eligible."