Four things to keep in mind when working on your 2006 taxes:

¢ 2006 tax returns are due April 17 because the usual April 15 deadline falls on a Sunday and the next day is Emancipation Day, a legal holiday in the District of Columbia.

¢ As of today, the IRS can process 2006 returns claiming breaks that Congress extended at the last minute, including deductions for state and local sales taxes, higher-education tuition and fees, and teacher expenses. Electronic filings claiming any of these breaks that were sent before Feb. 3 must be resubmitted. Mailed filings with these claims that were received before Feb. 3 were set aside at the agency, which will begin processing them now.

¢ Many low-income wage earners who claim the earned-income credit may also be eligible for the saver’s credit, which Congress has made permanent. A family earning $50,000 or less that put money into an employer’s retirement program can claim the saver’s credit, which can cut up to $1,000 from a tax bill or add that much to a refund.

¢ Taxpayers with adjusted gross income of $52,000 or less can have their taxes prepared free through the IRS “Free File” program on the agency’s Web site, www.irs.gov.