(MONEY Magazine) – Your back isn't against the wall -- yet. Though tax day is a scant 3 1/2 months away, there's still time for anyone who wants or needs professional help to find a preparer. Of course, the best practitioners tend to be the busiest, so you had better start looking now. A a rule, there are three sources of help worth considering: Tax preparation chains. You may find good value in H&R Block's Executive Tax Service, which is designed for people with incomes of $40,000 or more. This by-appointment-only service, which last year handled 86,224 returns, is not available at Block's 7,462 storefront outlets, which processed 10.5 million returns in 1988. Rather, Executive Tax Services has its own offices in 164 professional buildings in 114 U.S. cities. That's almost a third more offices than the 15-year-old division had just two years ago. Says Thomas Bloch, H&R Block's executive vice president: ''There's a growing demand among people of middle income or higher for a reasonably priced service now that tax reform has made it impossible to fully deduct preparation fees.'' Executive Tax Service charges double what you'd pay at a regular Block office -- or about $160 for a typical return for a family with $60,000 in salary, a modest portfolio of securities and some rental income. But unlike Block's storefront customers, Executive Tax Service clients are interviewed in private by a preparer to whom they are assigned year after year. One drawback: planning is not offered, although clients receive a quarterly newsletter on tax rule changes.

As with any Block preparer, those employed by the Executive Tax Service will accompany you, free of charge, in the event of an audit. While technically preparers are not allowed to speak for clients, in fact they often know the auditors and may be permitted to make your case. The quality of return preparation is the same or better at Executive Tax Service as at Block's regular outlets; in both cases, employees are well trained, according to a Money study. If, therefore, you are unwilling to pay a premium for hand-holding and a continuing relationship with your preparer, a regular Block storefront or an outlet of one of the lesser-known chains | modeled on Block might be the answer. Block's nearest competitor is Jackson Hewitt with 300 offices nationwide. Enrolled agents. These government-approved tax experts are an underused resource, claims Larry Fink, the executive vice president of the National Association of Enrolled Agents, ''because they're not well known.'' To qualify as an enrolled agent, a person either has to have worked for the Internal Revenue Service as an auditor or in a job with equivalent responsibility for at least five continuous years or to have passed the agency's strenuous two- day test on federal taxation. To maintain accreditation, E.A.s usually must spend 24 hours a year in college-level continuing-education courses. There are 25,000 agents nationwide, but you would be wise to seek out one of the 7,000 who belong to NAEA, which requires an additional six hours of classroom work a year. Generally less expensive than C.P.A.s, enrolled agents charge hourly rates of $40 to $150. That would translate into $200 to $380 for the typical return of a $60,000-a-year family with stocks, bonds and rental income. In addition to preparing returns, E.A.s will provide tax advice and are authorized to represent clients at IRS audits. Names of enrolled agents near you can be had by calling NAEA's 24-hour referral service (800-424-4339). Certified public accountants. These professionals -- there are roughly 373,000 nationwide -- must have college degrees, pass a four-part national exam in accounting practices and take annual college-level refresher courses. Certification requirements vary from state to state, however. Make sure that the C.P.A. you're considering is enrolled in continuing-education programs that deal with individual tax returns and not corporate taxes. Large accounting firms, whose main business is corporate clients, are rarely good choices for individual taxpayers. Your return is likely to get bumped down to a junior employee for processing. And as a rule, the bigger the C.P.A.'s firm, the more you pay. An accountant at a small firm or in private practice is likely to charge $250 to $500 for the hypothetical $60,000-a-year family's return. Or for $800 to $1,000 a year, that same client might also be entitled to a face-to-face strategy session as well as twice-annual phone consultations. At one of the so-called Big Eight national firms, fees could be as much as 50% higher. C.P.A.s can represent you at an audit. Don't turn to a financial planner for help in preparing your return. Though some planners may do returns for clients, tax preparation usually is not their strength. Most tax lawyers are expensive and don't routinely prepare returns. They are best used to resolve questions about divorce settlements, estate matters or other complicated tax-planning issues. Whatever type of preparer you target, make sure the one you choose has been in business at least four years. Most practitioners will agree to an initial free consultation, which should give you a chance to size them up and inquire about fees. If a practitioner quotes a flat fee, find out what, if anything, is included beyond return preparation. If he or she charges by the hour, get an estimate of the total bill. Also, be sure to ask how many 1040s the practitioner prepares annually. For how many clients did he or she seek an extension last year? Few preparers can expertly handle more than 300 returns a year unassisted. And, says Irvin Diamond, a C.P.A. with Rogoff Diamond & Walker in Albuquerque: ''Any preparer in a strong practice would not file extensions for more than 10% to 15% of his or her clients.'' Practitioners who file for more may be stretching themselves too thin.