Volunteers, trained by the Internal Revenue Service, are providing free tax assistance to lower-income, elderly, handicapped, non-Englishspeaking people and members of the military at several locations in the Howard County area.

Visitors to the locations should bring the1990 federal tax package received in the mail, wage and earnings statements (Form W-2) from employers, interest and dividend statements (Form 1099), a copy of last year's federal tax return (if available), the Social Security number of any dependent age 2 or older and any other relevant information concerning income and expenses.

All sites available in Howard County are designated for low-income and the elderly.

Appointments are requested. For information or appointments call 313-7213 or 730-7697.

The locations are:

* Town & Country Apartments 8730 Town & Country Blvd.Ellicott City, Md. 21043 Fridays, 12:30-4:30

* Heartlands 3004 N. Ridge Road Ellicott City, Md. 21043 Tuesdays, 12:30-4:30 p.m.

* The Miller Branch Library 9421 Frederick Road Ellicott City, Md. 21043 Mondays, 12:30-4:30 p.m.

* Florence Bain Senior Center 5470 Beaverkill Road Columbia, Md. 21044 Mondays-Fridays 12:30-4:30 p.m.

* Hickory Ridge Place 10799 Hickory Ridge Road Columbia, Md. 21044, Second Wednesdays 12:30-4:30 p.m.

* Howard County Library 10375 Little Patuxent Parkway Columbia, Md. 21044 Second, fourth Saturdays 12:30-4:30 p.m.

*Harmony Hall 6336 Cedar Lane Columbia, Md. 21044 Third Wednesdays 12:30-4:30 p.m.

* Owen Brown Place 7080 Cradlerock Way Columbia, Md. 21045 First Wednesdays 12:30-4:30 p.m.

* Howard County Library Elkridge Branch 6325 Washington Boulevard Elkridge, Md. 21227 Saturdays

* Lisbon Fire Hall Route 94 and 144 Lisbon, Md. 21765 First Wednesdays 10:00 a.m.-noon

* Savage Library, Reading Room 400 Baltimore St. Savage, Md. 20863 Tuesdays, 12:30-4:30 p.m.

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