Due to last-minute decisions by the federal government, the Internal Revenue Services (IRS) forms are missing spaces for several deductions. The New York State Society of Certified Public Accountants is trying to get the word out. Unfortunately, theres some changes the general public wouldnt know about that were passed so late in the year they didnt get on the tax forms, said Doug Hoffman of Lake Placid, Adirondack Chapter President. The IRS says that people that E-file wont have a problem, but people with paper returns are having problems. There are three main extender deductions which arent included on the printed forms. The state and local general sales tax deduction, higher education tuition and fees deduction and educator expense adjustment to income can be claimed. Hoffman suggested logging onto the IRS Web site at www.irs.gov, which would provide information on how to file the claim. Click on the link for Key Tax Laws Enacted Late for details. Hoffman added that many people were not aware of a one-time telephone tax refund. The tax is a one-time refund on the long-distance tax. Another change is the kiddie tax, which requires children under 16 years old who have passive income, usually from interest on investments, to file on their parents forms. The law changed in 2006 so children up to 18 are included. Looking toward next year, Hoffman advised that people be aware of changes in laws regarding charitable contributions. For 2007 taxes, people will need to have receipts for charitable gifts of clothing and household items that are donated. Also, canceled checks will no longer suffice as proof of charitable deductions people must have a receipt.