April 15 insists on coming around every year, and with it the dreaded tax deadline.

Whether filers prepare their own tax returns or hire someone else to do it, local tax preparers say there are a few changes this year that people should know about.

Doris Melton, franchisee of Liberty Tax Service in Fultondale, said that “due diligence is a requirement this year.”

Melton said tax preparers are being required this tax season to see receipts or copies of receipts in order to file deductions.

Other changes she said to look for this year are more questions regarding the earned income credit, or deductions for one, two or three children.

This year, parents or guardians can claim three children, up from two last year.

“The return involves asking questions like, where are the true parents of children,” Melton said.

Sue Woods, a tax preparer for McAnnally & Company Income Tax & Accounting in Gardendale, said people should be aware of credits available to first-time home buyers who bought, or will buy, houses between January 2009 and May 1, 2010.

Credits are also available for replacement home buyers, or those who lived in a home five of the last eight years and then purchased another home.

As with all of the credits, there are some stipulations, but replacement home buyers could get a credit of up to $6,500.

“All of these have limitations depending on your filing status and income,” Woods said.

Also available this year is the “American opportunity credit,” which increases to $2,500 the credit previously available to undergraduate students, Woods said.

Other changes this year are a new car sales tax credit.

“For 2009, the first $2,400 of unemployment benefits is not going to be taxable,” Woods said. “That’s a tremendous help to people who need it the most.”

The Internal Revenue Service allowed electronic tax filing to begin on Jan. 15. Woods said federal refunds typically take 10 days to two weeks, while there is no schedule for state refunds.

There are numerous other changes for the 2009 filing year.

To learn more, ask a tax professional or visit the IRS Web site at www.irs.gov.

To reach McAnnally & Company, owned by Kevin Green, call 631-2640. To reach Liberty Tax Service, call 849-1074.