The following tax benefits have expired and will not apply in tax year 2008:

• Deduction for educator expenses in figuring AGI
• Tuition and fees deduction
• Deduction for state and local general sales taxes
• District of Columbia first-time homeowner credit (for homes purchased after 2007)
• Non-business energy property credit
• Qualified charitable distributions from an IRA

Caution: At the time this lesson was written, Congress was considering legislation that would reinstate one or more of these benefits. To find out if this legislation was enacted, go to www.irs.gov for current information on tax changes.