NEW YORK (CNN/Money) - According to the IRS's latest count, some 45 million people still had not filed their returns for the 2004 tax season -- are you one of them?

If so, the good news is that the last few years have been increasingly kind to procrastinators.

For example, taxpayers can print out forms and instructions from the Web that could have taken considerable time to track down in the past. For federal returns, the IRS provides any forms, instructions, or publications you need at www.irs.gov. Most state governments also make forms available at their Department of Revenue sites. (For a state-by-state listing click here.)

Better yet, the IRS has joined forces with H&R Block and other private companies to offer free online tax preparation and efiling, which has contributed to huge jumps in electronic filing to some 61 million taxpayers last year. These utilize simple software packages that walk taxpayers throught the process. Click here for advice from CNN's Gerri Willis on how to take advantage of the new offerings.

Need more incentive to get going? The government has sent out 72 million refund checks averaging $2,189

Here are some tasks to complete to make the whole process as efficient as possible.

Get the grunt work done before you even think about hitting the computer. That means gathering together and organizing all the papers and records you'll need. The place to start is with the income, deduction, and tax credit items on last year's return. Then, try to determine if you'll need any additional information for this year, perhaps brought on by a change of circumstance, such as an additional source of income.

Not sure what you need? The IRS Web site is filled with answers to frequently asked questions. Find them, including any changes in the tax law this year, at 1040 Central.

The IRS also hosts a toll-free phone service (1-800-829-4477) that provides recorded messages on 150 tax topics and staffs a help line to answer taxpayer questions (1-800-829-3676). And free face-to-face help is also available at IRS offices all around the country. To find a location near you, click here.

Try not to wait until the absolute late moment. Haste can lead to waste in the form of overlooked deductions or mathematical mistakes. Errors can cost you money and delay your refund.

Even if you don't itemize, there are many tax breaks to which you may be entitled. See most overlooked deductions..

Avoid common mistakes. Look on the IRS site, click here, for a list of common mistakes. These include failure to include your Social Security number, checking the wrong filing status, and improperly claiming the earned income credit. You can check them off against your own return to make sure you haven't committed any of these errors.

Avoid audit traps. Make sure you report all your income. The IRS automatically gets copies of W-2 and 1099 forms, so it knows what you earn.

If your income isn't reported don't necessarily assume it's safe to leave it off your tax return. Tax experts note that the IRS has been able to track down tax cheats from various sources -- last year nearly 300,000 phoned in tips to the IRS fraud hotline. (see 'Are you a tax rat?')

Itemized deductions over 30 percent of your adjusted gross income are risky because it will appear like you had little cash left to pay for basics -- like groceries -- so don't be greedy when filling out a Schedule A.

Back up your Schedule C deductions if you're self-employed or a freelancer. For example, it's going to be a tough sell claiming that you can write off all of your auto costs because the only time you use your car is for work. A mileage log can bolster your case. (See more on the home office tax trap.)

If worse comes to worse and you can't get everything done by 11:59 p.m. on April 15, file for an extension. To do that by computer, access form 4868 online here and e-file it. This gives you another four months to complete your return. It's not a free lunch though. If you're owed a refund, the IRS gets to keep your money until you file. If you owe taxes, better estimate the amount and send a check off to the IRS. Otherwise you'll be liable for late-payment penalties.

For help deciding how to spend your refund, click here.

To learn how to avoid an audit, click here.