s 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conductThe IRS has issued new guidelines to taxpayers on how best to claim the extended deductions in the Tax Relief and Health Care Act of 2006, which was passed before congress took a recess in December, 2006 and signed last week by President Bush.

The 2007 tax season will begin as planned. However, due to the recent changes the IRS will not be able to process tax returns of tax filers who will be claiming (1) state and local sales tax deductions, (2) higher education tuition and fees deductions and (3) educator expenses, until early February.

Unsurprisingly, January is the slowest time of the tax season with less than 6 percent of the tax returns filed in the first two weeks; last year, about 6.7 million returns were filed by January 27. Statistics for 2005 indicates that about 930,000 taxpayers claimed any of the three deductions by February 1. This year the IRS anticipates about 136 million tax returns.

According to IRS Commissioner, Mark W. Everson, "the IRS is taking a number of steps to ensure taxpayers have the correct information on these deductions when they prepare and file their tax returns." The IRS encourages those who may be eligible for these deductions to file electronically. "They will get their refund faster through e-file. Even more importantly, e-file will greatly reduce the chances of making an error compared to claiming the deductions on the paper 1040", said Everson.

The primary forms - Forms 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conduct

returns of tax filers who will be claiming (1) state and local sales tax deductions, (2) higher education tuition and fees deductions and (3) educator expenses, until early February.

Unsurprisingly, January is the slowest time of the tax season with less than 6 percent of the tax returns filed in the first two weeks; last year, about 6.7 million returns were filed by January 27. Statistics for 2005 indicates that about 930,000 taxpayers claimed any of the three deductions by February 1. This year the IRS anticipates about 136 million tax returns.

According to IRS Commissioner, Mark W. Everson, "the IRS is taking a number of steps to ensure taxpayers have the correct information on these deductions when they prepare and file their tax returns." The IRS encourages those who may be eligible for these deductions to file electronically. "They will get their refund faster through e-file. Even more importantly, e-file will greatly reduce the chances of making an error compared to claiming the deductions on the paper 1040", said Everson.

The primary forms - Forms 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conduct

on returns were filed by January 27. Statistics for 2005 indicates that about 930,000 taxpayers claimed any of the three deductions by February 1. This year the IRS anticipates about 136 million tax returns.

According to IRS Commissioner, Mark W. Everson, "the IRS is taking a number of steps to ensure taxpayers have the correct information on these deductions when they prepare and file their tax returns." The IRS encourages those who may be eligible for these deductions to file electronically. "They will get their refund faster through e-file. Even more importantly, e-file will greatly reduce the chances of making an error compared to claiming the deductions on the paper 1040", said Everson.

The primary forms - Forms 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conduct

hen they prepare and file their tax returns." The IRS encourages those who may be eligible for these deductions to file electronically. "They will get their refund faster through e-file. Even more importantly, e-file will greatly reduce the chances of making an error compared to claiming the deductions on the paper 1040", said Everson.

The primary forms - Forms 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conduct

s 1040, 1040A and Schedule A&B that are already in circulation do not include the deductions that were approved by the Congress in December. To ensure a smooth sailing, the IRS has created a special issue of Publication 600. Tax filers and tax professionals can get the updated information on the late legislation by visiting irs.gov. In addition, the IRS will conduct a special mailing of Publication 600 which will be sent out to over 6 million taxpayers. For those taxpayers who intend to e-file, the IRS has updated the tax software to include the three new deductions.

The sales tax deduction which was claimed by approximately 11.2 million tax returns last year applies to nine states" Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. To claim the sales tax deduction taxpayers must fill line 5 Schedule A (Form 1040) by entering ST on the line to the left of line 5 to indicate that you are claiming the sales tax deduction instead of the deduction for state and local income tax

The higher education provision (Hope credit and Lifetime Learning credits) was filed by about 4.7 million taxpayers last year. The credit which is up to $4000 for tuition and fees paid to post-secondary institutions cannot be claimed on Form 1040A. It must be claimed on Form 1040 on line 23.

The provision for education expenses, which allows educators (particularly teachers) to deduct up to $250 on personal expenses on school supplies, was claimed by 3.5 taxpayers in 2005. The deduction can be claimed by filling line 23 on Form 1040.

Taxpayers and tax professionals wanting to learn more about these changes should visit http://www.irs.gov/ or call the IRS: 1-800-TAX-FORM.