If you want to get the biggest federal tax refund you can this season, you'll want to know about a number of new tax breaks for individual filers.

Some of the big changes include a telephone tax refund, energy-saving tax credits, and the option to deduct state and local sales taxes instead of state and local income taxes.

Taxpayers also get two extra days this year to file and pay any taxes due. The deadline is Tuesday, April 17 because the usual April 15 date falls on a Sunday, and the following day is Emancipation Day, a legal holiday in Washington, D.C.

Here's a rundown of some of the major changes:

Telephone excise tax refund. After 108 years, the Treasury Department stopped collecting excise taxes on long-distance phone calls in August after courts repeatedly ruled the tax illegal.

Taxpayers can claim a one-time refund for excise taxes paid on landline, cell phone, Voice over Internet Protocol or bundled service billed from March 2003 through July 2006. (The excise tax on local calls is still in effect.)

The standard refund is $30 for a one-person household, increasing by $10 for additional exemptions. The maximum standard refund is $60 for a married couple with two dependents.

Another option is to sift through 41 months of old phone bills and claim a refund for the actual taxes paid. People who racked up large long-distance phone charges should get a bigger refund doing it the long way. In that case, use Form 8913 to figure the amount.

The phone tax refund appears on line 71 of Form 1040, line 42 of the 1040a and line nine of the 1040EZ.

People who normally aren't required to file a return can claim the refund using a special form, the 1040EZ-T. The 1040-EZ can be mailed, or prepared and filed electronically for free using Free File at www.irs.gov.

Split refund option. For the first time, taxpayers can split their direct-deposit refunds among up to three accounts, including IRAs, held at up to three different U.S. financial institutions, such as banks, mutual funds, brokerage firms or credit unions. To do a split, complete Form 8888.

Homeowners energy tax credits. Homeowners who installed specific energy-efficient products in 2006, including certain windows, exterior doors, insulation, water heaters, and heating and cooling equipment can receive tax credits of up to $500. The credits are claimed on Form 5695. (The credits also apply for 2007).

Hybrid vehicles tax credit. For new hybrid vehicles purchased in 2006, tax credits are available of up to $3,400, depending on the model. Calculating the credit is complicated. To take the credit, use Form 8910.

The hybrid credits aren't set to expire until the end of 2010, but credits on some models could expire years earlier, depending on a formula based on dealer sales.

State and local sales tax deduction. Taxpayers have the option of claiming state and local sales taxes instead of state and local income taxes when they itemize deductions. In Pennsylvania, the option generally benefits people who bought a new car or other big-ticket item subject to sales tax.

Tuition and fees deduction. Taxpayers must file Form 1040 to claim the higher education tuition and fees deduction of up to $4,000 for tuition and fees paid to post-secondary institutions. The deduction is based on income level.

Educator expense deduction. Teachers who buy classroom supplies and aren't reimbursed by the school can deduct up to $250. To be eligible, the taxpayer must work at least 900 hours during the school year as a teacher, instructor, counselor, principal or aide.

Taxpayers who file by mail instead of electronically must follow special instructions to claim the state and local sales tax deduction or the higher education or educator expense deductions because paper forms were not updated to reflect those tax breaks. For the instructions, visit www.irs.gov and search for: sales tax, higher education, educator expense deductions.