The AARP Tax-Aide Program and its Community Tax Counselor Volunteers, who are certified by the Internal Revenue Service, will provide free tax coun- seling in Santa Monica and Westchester beginning Thursday, February 1st. AARP was formerly known as the American Association of Retired Persons.

Free counseling is offered to all taxpayers with middle and low income, with additional assistance provided to taxpayers age 60 and older.

– In association with Wise Senior Services, volunteers will provide tax counseling from 9 a.m. to 4 p.m. Tuesday, Thursday and Friday at the Ken Edwards Center, 1527 Fourth St., Santa Monica. Information, (310) 394-9871 ext. 415.

– Tax counseling will also be provided from 9 a.m. to 2 p.m. Thursdays at the Westchester Senior Center, 8740 Lincoln Blvd., Westchester. Information (310) 649-3317.

For those who cannot attend sessions on these times and days, other nearby locations are available:

– 9 a.m. to 2 p.m. Wednesdays, Rogers Park Center, 400 Beach Ave., Inglewood. (310) 412-5504.

– 9 a.m. to 2 p.m. Tuesdays and Fridays, Felicia Mahood Multipurpose Senior Center, 11338 Santa Monica Blvd., West Los Angeles. (310) 479-4119.

– 1 p.m. to 4 p.m. Wednesdays and Fridays, Roxbury Recreation Center, 471 S. Roxbury Drive, Beverly Hills. (310) 550-4761.

– 9 a.m. to 2 p.m. Mondays and Wednesdays, Culver City Veterans Auditorium, 4095 Overland Ave., Culver City. (310) 253-6700.

– 1 p.m. to 5 p.m. Tuesdays, Joslyn Senior Center, 339 Sheldon St., El Segundo. (310) 524-2705.

– 1 p.m. to 5 p.m. Thursdays, Claude Pepper Senior Citizen Center, 1762 S. La Cienega Blvd., Jefferson Park. (310) 559-9677.