This April, students will be sending their W-2’s to the Internal Revenue Service, or at least to their parents.

Tax season is officially underway and the deadline for submission of income tax returns is April 15.

Student returns are generally pretty easy to file said Nate Miller, H&R; Block accountant.

Costs for tax preparation services for student returns can vary depending on whether students have loans, grants or outside income, and their method of filing and filing status, Miller said. Outside income includes such criteria as stocks and bonds. Whether students are married, single or claimed by their parents determines their filing status. If students’ returns have a lot of these criteria, their returns are considered complex.

The IRS does not offer a direct method of e-filing, but it offers links to outside companies on its Web site, irs.gov, through which individuals can submit their returns electronically.

Electronic services have become a more popular way to file in the last three years, and the government encourages people to submit electronically by offering free filing and resending forms after the first year of use.

Computer filing through the Internet offers the option of preparing taxes at home. The online service asks a series of questions and the user’s answers are filled into the return.

“My wife and I have telefiled in the past but the internet filing just runs you right through it,” Yancy Dominick, Helena, Mont., graduate student, said. “This is going to be the first year we are going to do it.”

Internet filing can be free depending on the complexity of the return. The IRS allows private companies to offer filing services on its Web site.

Most companies offer free returns, depending on the complexity of the return.

Those who want similar comforts can telefile, which is a free service offered by the IRS. People fill out the regular tax forms and call the IRS hotline, which asks automated questions for the numbers on the forms.

“I have telefiled for the past two years,” Evan Kreider, Potsdam, N.Y., graduate student, said. “It took me an hour to fill out the forms and call them in, and the next year the government sent me the paperwork I needed.”

Although the government has made strides to help the average person do his own taxes, many students still depend on their parents.

“Eventually I would like to do my own taxes,” said Erin Wiley, Silver Lake sophomore. “But since they do it for me, I might as well let them.”

Many parents prepare their children’s taxes so they can claim them as dependents, Miller said.

“Students who do their own taxes often believe they can get a school credit on their taxes,” Miller said. “However, they don’t get this credit if their parents are claiming them.”

H&R; Block’s beginning cost is $64 for the most simple returns, which do not include an outside outcome or have a married status. The price rises as the return becomes more expensive.

The final option is to fill out the forms and send them to the IRS by mail. People can retrieve the forms from the IRS Web site and fill them out themselves.

“Anyone can fill out their forms,” Miller said. “But unless you know all the deductions you can receive and how to go about putting them in, you can lose money.”