Expired Tax Benefits for 2008

The following tax benefits have expired and will not apply for 2008.

• Deduction for educator expenses in figuring adjusted gross income.
• Tuition and fees deduction.
• Deduction for state and local general sales taxes.
• District of Columbia first-time homebuyer credit (for homes purchased after 2007).
• The election to include nontaxable combat pay in earned income for the earned income credit.
• Nonbusiness energy property credit.

At the time this publication went to print, Congress was expected to consider legislation that would reinstate these benefits. To find out if legislation is enacted, go to www.irs.gov, click on More Forms and Publications, and then on What's Hot in forms and publications.

See Alternative Minimum Tax (AMT) and Charitable Contributions for information on other tax benefits expiring for 2008.