Now is the time to start thinking and planning for next April 15.

Now that your 1995 tax return is filed, chances are the last thing you want to think about is taxes. But if you want to lower this year's tax bill, now is the time to put some plans in motion if you haven't already done so.

You don't need a grandiose scheme or a complex strategy to save significant amounts. A simple change in how you make your charitable contributions or how you use your 401(k) plan, for example, can save hundreds of dollars or more. Try taking advantage of some of the following tax-saving opportunities right away.

Contributing the maximum to your 401(k) plan is one of the easiest ways to keep more of what you earn. Money you deposit in these qualified retirement plans reduces your gross compensation, so you won't be paying tax on that money next year. Meanwhile, the money accumulates on a tax-deferred basis until you decide to withdraw it. If your company matches contributions on your behalf, you benefit even more.

It's still possible to shift income to your children, despite what you've heard about the Kiddie Tax. For children under age 14, the first $650 of investment income is tax-free and the next $650 is taxed at the child's tax rate rather than at your highest marginal tax rate. The investment income of children 14 years of age and over is taxed at their own tax rate. Keep in mind, however, that in return for tax savings, you lose some control over assets you shift to your children.

Since interest on personal debt is not deductible, consider using a home equity loan to replace consumer debt. The interest on up to $100,000 of home equity borrowing is deductible, and you may use the proceeds for just about anything, from buying a new car to financing an education to paying off your credit cards. Be mindful of the risk involved - you can lose your home if you can't keep up your payments.

When you donate appreciated stock shares or other securities you have held for more than a year, you get a deduction for the securities' full market value on the date you make the donation and avoid any capital gains tax on the appreciation. By contrast, if you sell the securities and donate the proceeds, you will owe tax on your capital gain from the sale.

Fund your IRA and Keogh plans as early in the year as possible. By doing so, the funds in your plan will start accumulating tax-deferred earnings earlier than if you wait until the April 15, 1997 deadline. Leave the same money in your regular savings account and you'll earn taxable income that could have been sheltered for months.

If you can keep your Adjusted Gross Income (AGI) below certain threshold amounts, you won't be subject to the phasing out of certain tax benefits, such as personal exemptions or itemized deductions. A lower AGI also will increase deductions, such as medical and casualty losses, that are reduced by percentage-of-income calculations.

Also, take a look at municipal bonds and other tax-advantaged investments to determine whether you should move money from taxable to tax-free investments.

A refund check is nice, but getting the money throughout the year in your paycheck is even better financially. To stop overpaying your taxes, reduce your withholding by filing a new W-4 form with your employer. To make the most of this extra money, have it invested automatically and then you - not Uncle Sam - will earn the interest.

Several new tax breaks, including the possibility of a capital gains tax cut and liberalized IRA rules, are being discussed in Congress. Talk to your tax adviser and watch for additional opportunities to save tax dollars in 1996.

Poteshman, a C.P.A., is executive vice president of Leonard Nadler Associates Inc., a Los Angeles-based real estate brokerage and advisory firm.