You could fill a fat book with often-overlooked tax breaks – in fact, many such guides are jockeying for shelf space at bookstores throughout the tax season. These books, plus sources sold to professional tax preparers, helped identify dozens of federal and state deductions, credits and other tax-saving ideas.

The following tips were pulled from “J.K. Lasser’s Your Income Tax 2006,” “The Ernst & Young Tax Guide 2006,” “The Turbo Tax 2006 Income Tax Handbook” and Spidell Publishing:

Donors

¢ Mileage and out-of-pocket expenses related to charitable activities.

¢ Cash donations up to 100 percent of adjusted gross income in the wake of Hurricane Katrina.

¢ Up to $2,000 in exemptions if you housed victims of Hurricane Katrina.

¢ Cash donations to tsunami relief in January 2005 that you elected not to apply on your 2004 return.

Employees

¢ Excess payroll deductions for state disability insurance if you held two or more jobs.

¢ Job-hunting expenses if you sought work in current occupation.

¢ Labor union dues.

¢ Education expenses required by law or your employer.

¢ Moving expenses.

¢ Protective clothing required at work.

¢ Teachers may deduct up to $250 spent on books and classroom supplies (federal only).

¢ Transit passes and parking fringe benefits may be tax-free perks, not income.

¢ Cell phones used for the convenience of the employer.

Family

¢ The child tax credit is $1,000, for children 16 and under.

¢ Up to $4,000 in college tuition and fees under the higher education tax deduction.

¢ Up to $1,500 of college tuition and fees under the Hope credit, or $2,000 under the lifetime learning credit.

¢ Working single parents and families in which both parents work are eligible for the child and dependent care credit worth up to $2,100.

¢ Appraisal fees for charitable contributions and casualty losses.

¢ Appreciation on goods donated to a charity.

¢ The earned income tax credit is worth up to $4,400.

¢ Interest payments on student loans can be deducted from gross income.

¢ Alimony payments.

¢ Parents can choose whether to save money by filing separate tax returns for children under age 14 or by reporting the children’s income on the parents’ tax return.

Investors

¢ Fees for a safe-deposit box that holds stock or bond certificates.

¢ Investment advisory fees.

¢ Write off securities that became worthless in 2005.

¢ Up to $3,000 of capital losses that exceed your gains.

¢ Up to $4,000 in contributions to an IRA and $14,000 to a 401(k), plus more for “catch-up” contributions.

¢ Choose between a credit or a deduction for foreign taxes withheld by mutual funds that earn dividends outside the United States.

¢ Interest on savings bonds may be tax-exempt if spent on certain education expenses.

Medical expenses

¢ Contact lenses, glasses, hearing aids, laboratory work and some hospital services.

¢ Doctor-prescribed weight-loss programs and stop-smoking classes.

¢ Prescription contraceptives, a vasectomy or, in the event either failed, childbirth classes.

¢ Up to $3,400 of long-term care insurance premiums, plus unreimbursed expenses for long-term care services.

¢ Up to $5,250 in contributions to a health saving account.

¢ Private school tuition for deaf, blind or dyslexic kids.

Real estate

¢ Commissions and closing costs from the sale of a property.

¢ Mortgage prepayment penalties and late fees.

¢ Points on a mortgage and certain refinancings.

¢ Points paid by the seller of a home.

¢ Real estate taxes resulting from the sale or purchase of a property.

¢ A legitimate home office allows you to deduct mortgage interest, real estate taxes, utility bills and other expenses, and potentially the cost of driving to work sites.

¢ Some participants in a passive rental activity may be able to use up to $25,000 of rental losses to offset wages, salary and other nonpassive income.

¢ Depreciation and other expenses on rental property can be deducted once the property is available for rental.

¢ Some landlords can claim suspended passive losses from previous years.

Small business

¢ The self-employed can deduct 50 percent of self-employment tax and health insurance premiums.

¢ Self-employed taxpayers with children may qualify for the employer child care contribution credit if they have no employees.

¢ The work opportunity credit for hiring someone displaced by Hurricane Katrina.

¢ A deduction for certain kinds of U.S.-based “production activity,” including remodeling kitchens, developing video games or bottling wine.

¢ Up to $5,000 each in start-up and organizational costs for a business started in 2005.

¢ Generally, 50 percent of meal-and-entertainment expense while traveling on business is deductible, but 70 percent is deductible for pilots, crews, truck drivers and other transportation workers.

¢ The standard mileage rate started at 40.5 cents, then was raised to 48.5 cents starting Sept. 1.

¢ Up to $105,000 in so-called Section 179 depreciation for business equipment. Only $25,000 can be written off on SUVs weighing less than 14,000 pounds, however.

¢ Charitable contributions sometimes can be written off as advertising.

¢ Some travel bills can be deducted if you spent part of a business trip on vacation.

¢ Life insurance, retirement plan benefits, transportation perks and other fringe benefits can be deductible if you hired your spouse.

Taxpayers

¢ Tax-preparation fees and audit representation.

¢ A deduction or credit for income taxes imposed by a foreign country.

¢ You may deduct state and local sales tax on your federal return if you forgo deductions for state and local income taxes. If you did it on your 2004 return, a portion of your state income tax refund might be deductible on your 2005 return.

¢ You may be able to claim a credit on your state return if you also paid income tax in another state in 2005.

¢ An alternative minimum tax credit left over from a prior year could reduce your regular tax this year.

¢ A portion of vehicle license fees.

Other

¢ Gambling losses that are offset by winnings.

¢ Theft or embezzlement losses.

¢ Deduct $2,000 for buying a hybrid car or claim a $4,000 credit for an electric car.

¢ Attorney fees and costs in discrimination lawsuits can be deducted from gross income.