RELAX, HELP IS AVAILABLE FOR LAST-MINUTE FILERS.(BUSINESS)

Byline: JO-ANN JOHNSTON Business writer

One out of four or five upstate New Yorkers hasn't quite come to terms with the 1040 yet, according to IRS estimates.

If you happen to fall into the 20 to 25 percent of the population that waits until the last couple of weeks before completing your income tax filing, this article is especially for you.

``Don't panic,'' said Thomas Donovan, certified public accountant and director of tax services at Albany accounting firm Marvin and Co.

``If people rush just because the clock is ticking, they may overpay in taxes,'' Donovan said. ``Look at the fine print to take advantage of the tax laws that are out …