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SNOWBIRDS AND TAXES

Much as we hate to admit it, there is a significant group of Western New Yorkers who desert our local winter wonderland each year for the warmth of Florida and other sunny climes. Those residents have to take special measures to make sure they get their New York State income tax forms and refunds, says the state Department of Taxation and Finance.

Individuals may request tax forms by calling toll-free within the state to 800-462-8100. Calls from out of state will cost money; the number is 518-438-1073. Taxpayers also can write to: New York State Department of Taxation and Finance, Taxpayer Assistance Bureau, W.A. Harriman Campus, Albany, N.Y., 12227-0125.

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