Here's an exercise to try one night while you're watching TV: Sit cross-legged on the floor. Wrap your right ankle behind your neck. Do the same with your left ankle. Now count to 30. In French.

Too difficult? If you prepare your taxes the old-fashioned way, filing your return this year could be even harder.

In December, Congress voted to extend deductions for state and local sales taxes, college tuition and teachers' out-of-pocket costs for classroom supplies. These deductions had expired at the end of 2005. But by Dec. 20, when President Bush signed the bill into law, the IRS had already sent 2006 tax forms and instructions to the printer.

As a result, the 17 million tax packages mailed this month to taxpayers who previously filed on paper don't include any space to claim these deductions.

The IRS has instructions on its Web site, www.irs.gov, for paper filers who want to claim the deductions. To claim the tuition deduction, you'll need to use Line 35 on Form 1040, the line ordinarily used to claim the "domestic production activities deduction" (a deduction for small businesses that engage in manufacturing or other production activities). Enter "T" on the dotted line, or "B" if you're claiming both the tuition and the domestic production activities deductions.

The educator expense deduction must be claimed on Line 23 of Form 1040, the line for the Archer MSA (medical savings account) deduction. Enter "E" for the educator deduction, or "B" if claiming both the educator and the MSA deductions.

And the sales-tax deduction? That's claimed on Line 5 of Form 1040, the state and local income taxes deduction. Enter "ST" on the dotted line to indicate you're claiming the sales-tax deduction.

Many taxpayers who are expecting a refund file their taxes as soon as they receive their W-2 at the end of January. But if you're planning to claim the tuition, sales-tax or educator's deduction, you'll have to wait a little longer to file.

The IRS says it needs time to update its computers to accommodate the deductions enacted in December. As a result, it won't process returns claiming those deductions until Feb. 3. If you mail in a paper return that claims any of these deductions before that date, the IRS will set it aside until Feb. 3. E-filed returns won't be accepted at all until Feb. 3.

Tax software companies have added features to their programs to prevent customers from e-filing before the deadline. TurboTax customers who claim the deductions will receive a message telling them that the IRS won't accept their return until Feb. 3, says spokeswoman Julie Miller. H&R Block's TaxCut software programs will also advise e-filers that returns claiming the deductions won't be accepted until Feb. 3.