The IRS recently announced that its Free File Guided Tax Software will be available for taxpayers beginning Jan. 10, ahead of the official opening of tax filing season later in January. Available services vary based on income levels.

For those with adjusted gross incomes (AGIs) of $84,000 and up, Free File Fillable Forms are available beginning Jan. 27, according to the IRS news release "IRS Free File opens Friday" (tinyurl.com/fp398pzj).

For those with AGIs less than $84,000, eight private-sector partners are providing online guided tax software products for taxpayers. One of the partners, exTaxReturn.com, will have an IRS Free File product in Spanish. (You can find out more details about Free File tax software and Fillable Forms at tinyurl.com/yu8vbbn6.)

For those with an AGI of $67,000 or less or who are disabled, the IRS has Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs, where trained individuals "provide free tax help for low-to-moderate income families who need assistance preparing their tax returns" (tinyurl.com/bddevu4e).

According to the IRS, the VITA program is for people who make $67,000 or less, taxpayers with disabilities and those who speak English on a limited basis.

The TCE program is "particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors," quoting the IRS Free tax return preparation webpage (tinyurl.com/wcfxxvd3).

If you are interested in getting help, look for sites near you by using internet search tools or by calling via phone. For searching the VITA and TCE sites, see tinyurl.com/3pxt7ccz. You'll need to enter your ZIP code to find locations near you. The results will indicate the addresses, which languages are spoken and if making an appointment is required. You also can call 800-906-9887.

The IRS points out that the majority of TCE sites are operated by the AARP Foundation's Tax Aide program. The AARP also offers a search tool (tinyurl.com/ymka7hnd), or you can call 888-227-7669.

There is a list of things you will want to bring to the appointment, which you can find on the IRS webpage "What to bring to your local VITA or TCE site." Included in the list are things like:

-- Original photo ID for you and your spouse (if married and filing jointly), like a driver's license or an employer or school ID

-- Social Security cards for you, your spouse and your dependents

-- Wage and earning statements

-- A copy of last year's federal and state tax returns

Be sure to check out the full list at tinyurl.com/4n99cebx.

Nick Giuntini volunteers doing taxes with AARP Tax Aide in Stamford, Connecticut. He said the biggest advantage for people using the service is "either cost and/or time savings, as well as peace of mind that it is correct versus doing it on their own."

Giuntini pointed out that earned income tax credits and education credits are things that people may overlook or not fully understand, yet they can benefit from them. He added that if you have a low income and also have children, "you may not have a tax liability, but you could be eligible for the earned income tax credit." (You can find more details about that at the IRS webpage "Earned Income Tax Credit" -- tinyurl.com/adbzhp8e.)

Giuntini also noted that when it comes to state taxes, Connecticut residents may not realize that house and/or car property taxes can sometimes result in a partial tax credit.

Connecticut's AARP Tax Aide will open on Feb. 1. You can go to the AARP Tax Aide website for Lower Fairfield County at tinyurl.com/4wvpwkfc for more information.

For all taxpayers, the IRS webpage "Get ready to file your taxes" (tinyurl.com/4nak5fdd) can help you prepare for filing this year's income tax form.

If you are interested in volunteering with the IRS for free tax preparation, see the IRS webpage "People helping people" (tinyurl.com/43vpj46w).

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION

Can somebody lose a 401(k) account? Yes, indeed, almost 30 million "somebodies" have lost their 401(k)s.

Using Department of Labor filings, Capitalize, a fintech company that helps people locate old 401(k)s, estimated that there are about 29.2 million forgotten or left-behind 401(k) accounts involving approximately $1.65 trillion in assets, as of 2023 (tinyurl.com/4xtwhzvx).

How can someone lose a 401(k)? Quoting a U.S. Department of Labor fact sheet, "Workers may lose track of their retirement plans after they change jobs or after a prior employer merges with another company or goes out of business. Retirement plans may lose track of people who are owed benefits due to incomplete recordkeeping, workers and beneficiaries not updating their contact information, and other reasons" (tinyurl.com/2bc5rmj3).

If you think you may have lost track of a retirement account, I have some good news to share.

Thanks to the SECURE 2.0 Act of 2022, we now have the "Retirement Savings Lost & Found Database," with the mission of helping individuals find missing retirement accounts.

The SECURE 2.0 Act called for an online searchable database to be created that would allow a retirement saver "to locate the ... contact information for the administrator of any plan with respect to which the individual is or was a participant or beneficiary, sufficient to allow the individual to locate the individual's plan in order to make a claim for benefits" (tinyurl.com/te95azmv).

That database is now available for you to use. It provides a new pathway for finding retirement money that might have been "lost" somewhere during your working career. The program "finds" 401(k) and other defined contribution plans, as well as pensions (defined benefit plans).

Who would benefit from using the website? People who worked for a private-sector employer or were members of a union that sponsored a retirement plan (but not those who were employed by a government entity or a religious organization). Additionally, those eligible needed to qualify for retirement benefits from the employer or union.

The database is located at the Department of Labor's Employee Benefits Security Administration (EBSA) website (tinyurl.com/zzy2kues).

To access the database, you will need to "register" through Login.gov, a government identity verification tool that is used to sign in to participating government agencies. You can use an existing Login.gov account to access the Lost and Found database, but you might need to provide additional information. Quoting the EBSA website, a Login.gov account requires the following information:

-- Legal first and last name

-- Date of birth

-- Social Security number

-- A mobile device

-- Front and back photo of an active driver's license

Once you verify your account using Login.gov (which might take a few minutes to complete), you can access the Lost and Found database by entering your Social Security number and clicking "Search."

The database will then display a "Results Summary" list of retirement plans linked to your Social Security number so you can review the details. Included in each listing is the plan name, the plan administrator's name and the contact information. There is also a "Full Results" section with information received from the Social Security Administration, details of any pensions (payment frequency, defined benefit amount) and the total value of a retirement account.

Note that the EBSA "has taken great care to ensure that participant and beneficiary data submitted to the Lost and Found is secure and confidential," adding that if plan fiduciaries "prudently and loyally follow the data transmittal instructions, they will have satisfied their duty under ERISA section 404 to ensure proper mitigation of cybersecurity risks" (tinyurl.com/2u5wkyrr).

However, those who have cybersecurity concerns can choose to have information about themselves removed from the Lost and Found database. They can use an opt-out online form, which does not require Login.gov credentials, at tinyurl.com/mskspnrk.

If you think there might be a possibility that you left a retirement plan behind, it is worth the time to access the Lost and Found database to see if you can track it down there. A few minutes of work could lead you to a "buried treasure."

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION

Preparing for the new year, I came across an interesting twist on resolutions: "65 Achievable New Year's Resolutions You'll Actually Keep," a great article on the Good Housekeeping website (tinyurl.com/3b4du59a). Sixty-five is a bit much, but I love the idea of resolutions "you'll actually keep."

I'll share just a few of the 65, and yes, I could potentially see myself keeping these resolutions:

-- No. 28: Listen to novels while you work out.

-- No. 44: Play upbeat music.

-- No. 64: Make your home more fragrant.

Those should be easy, yes? But why is it that only 9% of people successfully keep their New Year's resolutions, according to Insideout Mastery (tinyurl.com/2nsk3cme)?

Since I'm a skeptic by training due to my law and money-management background -- which includes running my practice during four bear markets and five bulls -- and through experience in alternative dispute resolution as a former arbitrator and mediator for FINRA, the financial services regulator, I usually resist empty promises. That's what a New Year's resolution seems to be, a promise that may not be kept.

But, the Good Housekeeping article made me think. As authors Zee Krstic and Cameron Jenkins point out, "The key to setting good goals is making them aspirational and yet attainable at the same time -- something you want to work toward, and you can honestly see yourself achieving."

Perhaps, just perhaps, a New Year's financial resolution can be stated in such a way to be achievable -- if it touched the senses perhaps (listening to music; enjoying a pleasant fragrance)? What if the resolution were time-limited so that discipline to stay the course could be achieved? What if it eliminated the need for discipline? Would it help if it were simple enough to accomplish, not overwhelming and effortless to keep on top of?

Can achievable New Year's resolutions work with financial matters? Could the resolution be as easy as a rule against borrowing money to buy things for yourself for the month of January? Or, having an automatic 10% deduction from each paycheck put into a retirement account? Or, taking an afternoon the first Saturday of each month to talk with children about just one financial literacy lesson?

Could resolutions help allay financial stress, anxiety or insecurity?

Motley Fool Money's 2024 Financial Stress, Anxiety, and Mental Health Survey of 2,000 American adults found that 54% of respondents had financial anxiety or stress three or more days a week (tinyurl.com/mwe3h667).

Northwestern Mutual's 2024 Planning & Progress Study, released earlier this year, surveyed more than 4,500 adults ages 18 and older and reported that 33% of adults said they did not feel financially secure -- the highest level of insecurity in the study's history, which began in 2009 (tinyurl.com/4kja77ue).

Or what about those living with financial regret (78% of more than 1,000 adult Americans surveyed by Debt.com, with 21% saying the regret is "charging up too much credit card debt" -- tinyurl.com/yc3nsk2p)?

Fidelity Investments' 16th Annual New Year's Financial Resolutions Study indicated that 2025 would be the year of "living practically" (tinyurl.com/bdwc5kz4). Among the top concerns listed by the 3,008 U.S. adults ages 18 and older were unexpected expenses (38%), the effects of inflation (37%) and economic uncertainty or recession (32%).

For those who don't normally spend time and effort on organizing their financial lives, a resolution can be a start, especially if it's triggered by preventing regret. Would it help to travel forward in time in order to get perspective by looking back to today? Is there anything the time traveler would learn about taking action today to avoid regret?

Perhaps that would be a good exercise for anyone to do as the new year unfolds -- to contemplate today's actions through the lens of tomorrow's insight.

Write to me (readers@juliejason.com) if you have a story to share about financial resolutions that you are glad to have kept.

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION