Here are some tax credits and deductions you need to know about

Although 62 percent of taxpayers use a tax preparer, the IRS says that people should check to make sure they are taking advantage of law changes and provisions that will help them.

"Most people shouldn't use a CPA or an enrolled agent," said Stephen Nelson, an accountant who wrote "Quicken for Dummies" and owns a Redmond accounting firm. "Unless you have really complicated taxes -- like you own a business or you have carry-forwards or you have multistate tax issues to deal with or the numbers are huge -- you don't get that much value by paying somebody to do your taxes."

The local IRS bureau has pointed out tax provisions that people should be aware of this year. They are:

Anyone who has paid long-distance taxes on a phone bill since March 2003 -- and that includes most people -- is entitled to a one-time refund.

"The government stopped collecting long-distance excise tax last August after federal court decisions," said Judy Monahan, an IRS regional spokeswoman.

The federal government has authorized a refund on the excise tax collected on long-distance service. The IRS expects to pay more than $10 billion in taxpayer phone credits. However, one in three people who are eligible isnot claiming the credit, according to estimates on early filers.

People can request a refund on the long-distance taxes paid over a 41-month period. Or, they can claim a standard amount ranging from $30 to $60.

It is not necessary to itemize taxes to qualify.

Low-income earners may be entitled to the earned income tax credit -- a provision that gives people spare cash, regardless of how much they paid in taxes. Up to a quarter of those eligible for the credit are not claiming it, according to the IRS.

The United Way of King County operates 15 free tax preparation sites with 350 volunteers to help people file and figure out if they qualify for the credit.

The volunteers are trained by the IRS.

No appointment is needed, said Lauren McGowan, tax campaign manager at United Way. "It's part of United Way's initiative to end homelessness," she said. "We really want to make sure that folks can get all of the money that they're eligible for."

People who drop by one of the centers can also get financial literacy help and sign up for other public benefits. "Tax time's such a unique time. You've got all your finances in front of you, you can really think about what it is that you need going forward," McGowan said.

So far, about 4,000 people have visited the sites. Last year, the median income of those who came in for free tax preparation was $17,000 and the average refund was $1,280.

In lieu of deducting state income tax, which is non-existent in Washington, people can deduct the sales taxes they paid over the course of 2006. The deduction reduces a person's adjusted gross income, which in turn lowers federal taxes owed.

"That's really important for Washington state taxpayers," the IRS' Monahan said.

The IRS recommends that people read its four-page Publication 600. When the federal tax forms were printed in late October, legislation regarding the sales tax had not yet been passed, so people need to make sure they have a copy of the publication, Monahan said.

Make sure to claim both state and local sales taxes, Nelson advised.

"The sales tax deduction is tricky because the tables the IRS provides only count the state sales tax," Nelson said.

Washington sales tax is 6.5 percent, but most people pay an additional local tax on top of that. Seattle residents, for example, pay an extra 2.3 percent. A worksheet in Publication 600 helps people figure the deduction, or filers can use the IRS' online calculator.

Got storm damage? Affected taxpayers in Washington counties -- including King, Pierce and Snohomish -- that were declared federal disaster areas following November and December storms may claim damage losses on their taxes. However, many taxpayers are not eligible for the deduction because its threshold is so high. To qualify for a casualty loss deduction, out-of-pocket damage costs must exceed 10 percent of adjusted gross income plus $100. For example, if a family's adjusted gross income is $50,000, it can deduct only damage costs greater than $5,100.

FREE TAX HELP

United Way of King County

Call: 800-621-4636

Visit: uwkc.org/taxcampaign

AARP Tax Aid

Call: 888-227-7669

Visit: aarp.org/money/taxaide

IRS hot lines

Individuals: 800-829-1040

Businesses: 800-829-4933

Hearing impaired: 800-829-4059

Taxpayer advocate: 877-777-4778

Forms are available at irs.gov

LAST-MINUTE CHANGES

Congress passed some tax changes in December, which was too late for them to be included in the already printed 2006 tax forms.

FILING DEADLINE: It's April 17. The usual deadline, April 15, is on a Sunday, and April 16 is Emancipation Day in the District of Columbia, a legal holiday under a new city law.

TUITION AND FEES: The deduction of up to $4,000 of tuition and fees paid to a post-secondary institution is claimed on Form 1040, Line 35, which is labeled, "Domestic production activities deduction." Do not use Form 1040A. If claiming the tuition and fees deduction, enter "T" on the dotted line to the left of that line entry. If claiming both the domestic production activities deduction and the tuition and fees deduction, enter "B" on the dotted line and attach a breakdown of the amounts claimed for each deduction.

EDUCATOR EXPENSES: The deduction of up to $250 of out-of-pocket classroom expenses paid by an educator is claimed on Form 1040, Line 23, labeled "Archer MSA deduction." Again, do not use Form 1040A. If claiming educator expenses, enter "E" on the line to the left of that line entry. Enter "B" if claiming both the Archer MSA and educator expense deduction, and attach a breakdown.

P-I reporter Andrea James can be reached at 206-448-8124 or andreajames@seattlepi.com.

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