The Internal Revenue Service offers tax tips for year's end that could result in a bigger refund or less taxes once tax time comes next year.

Consider charitable contributions. Make 2008 deductible charitable contributions no later than Dec. 31. For a legitimate tax deduction, give to a qualified public charity and keep a paper trail. Donations charged to a credit card by Dec. 31 are deductible for 2008 even though the bill is paid in 2009. Also, checks count for 2008 as long as they are mailed this year. Taxpayers must itemize deductions in order to benefit.

The deduction for a car donated to charity is usually limited to the gross proceeds from its sale. This rule applies if the claimed value of the vehicle is more than $500. Form 1098-C, or a similar statement, must be provided to the donor by the organization and attached to the donor's tax return.

Tap IRA for charity. Taxpayers at least 70½ years old can make a tax-free transfer of up to $100,000 directly from an IRA to a tax-exempt charity without paying any tax on the distribution. They also don't have to itemize their deductions. See Publication 590, Individual Retirement Arrangements, for more information on qualified charitable distributions.

Contribute to retirement accounts. This year, taxpayers can contribute up to $5,000 in an IRA. For those 50 or older that amount goes up to $6,000. The Retirement Savings Contribution Credit or "saver's credit" of up to $2,000 is also available to taxpayers who contribute to a plan and whose income is generally less than $53,000.

Keep classroom supply receipts. The educator expense deduction allows teachers and other educators to deduct the cost of books, supplies, equipment and software that they buy for use in their classrooms. Eligible educators include those who work at least 900 hours during a school year as a teacher, instructor, counselor, principal or aide in a public or private elementary or secondary school.

Worth up to $250, the educator expense deduction is available whether or not the educator itemizes deductions on Schedule A.

Sell the losers. Consider an adjustment to a stock portfolio. Capital gains can be netted against capital losses, dollar for dollar. Any remaining capital losses can be then be used to reduce ordinary income up to $3,000. After that, any remaining capital losses must be carried forward into the next tax year or subsequent tax years as needed.

Take the real estate tax deduction. For those who pay real estate taxes but do not itemize their tax deductions, there is a deduction of up to $500 for single filers or up to $1,000 for joint filers for real estate taxes paid. This deduction is available for the 2008 and 2009 tax years. This property tax deduction is in addition to the standard deduction used by filers.

Remember firsttime homebuyers tax credit. First-time homebuyers should consider taking advantage of a new tax credit available for a limited time. The credit applies to primary home purchases between April 9, 2008 and June 30, 2009. This tax credit must be paid back in equal payments over 15 years.

The credit is 10 percent of the purchase price of the home, with a maximum available credit of $7,500 for either a single taxpayer or a married couple filing jointly. First-time homebuyers are those who have not owned a home in the three years prior to a purchase.

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The address of the official IRS website is www.irs.gov.