Tax time is near, and you know what that means, right?

It means changes, and lots of them.

The problem is that some of the changes won't be reflected in the tax forms that the IRS sent out. That's because Congress, known for moving at a glacial pace, passed some changes too late to make the IRS' publication deadline.

So this is your notice from me: Whether you plan on doing your own taxes or having them prepared by a professional, you need to read up on these changes. You can do that by going to the IRS Web site (www.irs.gov). Once there, click on the link for "individuals" and you will see a number of announcements you should read before starting your own tax return or having someone else do it.

"If you don't know what you don't know, you don't know what to ask," says David Bergstein, a CPA and analyst for CCH Complete Tax (www.completetax.com), an online tax program for the do-it-yourself tax filer.

This tax year may be particularly problematic for people who prepare their own returns, says Cindy Hockenberry, tax information analyst for the National Association of Tax Professionals.

"People will look at the form that was mailed to them and not realize that some deductions have been extended," Hockenberry said.

If you plan to buy a tax-preparation program, she said, you need to go to the software company's Web site and download all updates.

Here are some of the changes for 2006:

¢ Individual taxpayers may still elect to deduct either state and local income taxes or state and local general sales taxes as an itemized deduction. Look for Publication 600.

¢ For 2006 only, taxpayers are eligible for the Telephone Excise Tax Refund, designed to refund previously collected long distance telephone taxes. It is available to anyone who paid such taxes on a landline, wireless, or Voice over Internet Protocol service. The IRS is offering a standard refund amount ranging from $30 to $60, based on the number of exemptions you claim on your tax return. The standard amount is not available to businesses and nonprofits, which must base their refund on the actual tax paid.

¢ Just as a reminder, the maximum limit for a 401(k) plan, a tax-sheltered 403(b) annuity, a salary reduction simplified employee pension (SEP) plan, or a government-sponsored 457 plan increases to $15,000 in 2006. People ages 50 or older can make additional catch-up contributions to their plans of $5,000 in 2006.

¢ Beginning in 2006, there are new energy-saving tax credits. The credit is subject to a lifetime limitation of $500.