Extended tax breaks for tax year 2006

The Internal Revenue Service plans a Feb. 3 start date for processing tax returns that claim the following key tax provisions enacted in December of 2006

• State and local sales tax deduction on Schedule A, line 5



• Higher education tuition and fees deduction on Form 1040, line 35



• Educator expense deduction on Form 1040, line 23



• IRS Publication 600