BUSINESS MEMO: ELECTRONIC FILING

Millions of Americans are taking advantage of a growing number of companies offering to not only file taxes electronically but to make doing taxes less taxing by performing the calculations and offering tips sometimes for free.

The Internal Revenue Service has been pushing electronic filing to comply with a 1998 law requiring it to have 80 percent of all federal tax filings submitted electronically by 2007. Last year, about one in four returns, or 29 million, were filed electronically -- a 19 percent increase from the previous year.

The Clinton administration is trying to boost the number of electronic filers by proposing a $10 tax credit. Another plus for consumers: Electronic filing -- via the Internet, through professional preparers or by others.