The annual tax day takeover of the city’s post offices will ensue tonight, despite an IRS study that says this year is the first in which more than half of Americans will forgo waiting in line to mail their envelopes in favor of filing their taxes electronically. According to the IRS, 55.8 million people – 63% of taxpayers nationwide – have e-filed so far this year, an increase of 7.8% over last year.

Despite this nationwide trend, New York state residents have been slower to embrace electronic filing, according to a spokesman for the Internal Revenue Service, Kevin McKeon.

So far, 2.7 million of 9 million New York state taxpayers – or 30% – have filed electronically, an increase of 12.5% over last year.

Mr. McKeon speculates more difficult tax issues might be why New York lags behind the rest of America in e-filing.

City residents tend to have higher incomes requiring more paperwork, he said, and many have the added complication of working and living in two states. But for filers with more straightforward forms, e-file is a great convenience, Mr. McKeon said. “Maybe people are just not familiar with how easy it is,” he said.

The IRS is pushing for more taxpayers to try e-filing. In addition to avoiding long lines on April 15, taxpayers who file electronically and choose to have their returns directly deposited into their bank accounts get their refunds in half the time of waiting for a paper return.

For those who still prefer to do their taxes the old-fashioned way, the Farley Post Office across from Madison Square Garden will bring in extra staff from other stations to handle the crowd, and man seven mobile units outside the main facility.

“Bring in your helmets, elbow pads, and knee pads,” said postal employee Willy Ruiz of the throngs of procrastinators expected tonight. “They all want to hold onto their money as long as they can, and a lot of people put in for an extension so we’ll have to do this again in four months,” he said.

When faced with choices of fun activities for a Friday night in the city, few people would expect the last-minute mailing of taxes to be on the list. But with what has become a carnival-like atmosphere outside the Farley Post Office each Tax Day, even some who filed their taxes weeks ago are showing up to check out the scene, said post office spokeswoman Pat McGovern.

Ms. McGovern said that in the past, marketers have taken advantage of their captive audience and doled out samples of aspirin, offered back massages, and even showcased puppies up for adoption.

Staples will set up a copy center today from 8 a.m. until 11:45 p.m. outside the Farley Post Office to make free copies of tax returns before they are mailed. “We heard it was the place to be on Tax Day,” said a Staples spokeswoman, Sharyn Frankel. “It sounds like there is going to be a lot of excitement,” she said.

Not everyone appreciates the giveaways. The vendors who park their carts outside the post office each year to capitalize on the hungry people in line say the marketers are distracting their potential customers. Last year, “some company gave everybody soda and Snapple free,” said Mohamed El Sayed, who sells hot dogs and bagels.

Post Office Hours

The following post offices will be open until midnight tonight:

Manhattan
* James A. Farley, 421 8th Ave. Church Street, 90 Church St.

Queens
* Flushing Main Post Office, 41-65 Main St.
* Long Island City Post Office, 46-02 21st St.
* JFK Post Office, JFK Airport, Building 250

Brooklyn
* Brooklyn General Post Office, 271 Cadman Plaza

The Bronx
* Bronx Main Post Office, 558 Grand Concourse

Staten Island
* Staten Island Main Post Office, 550 Manor Rd.

The following post offices will be open late:

Manhattan
* Grand Central Post Office, 450 Lexington Ave., 9 p.m.
* Gracie Post Office, 229 East 85th St., 8 p.m.
* FDR Post Office, 909 3rd Ave., 8 p.m.
* Lenox Hill Post Office, 217 East 70th St., 8 p.m.
* Midtown Post Office, 221 West 38th St., 8 p.m.

Queens
* Jamaica Main Post Office, 88-40 164th St., 9 p.m.