Over 40 Rules used by individuals expired on December 31, 2009.  Congress wants to extend several, but no results yet.  Here are some of the best known:

Non-Itemizers were allowed to claim extra deductions for sales tax on new cards, real estate, and disaster losses.  All three of these have expired.

Age Over 70 1/2.  These folks lost two valuable rules.  Required Minimum Distributions from IRAs were gone in 2009, return in 2010, and aren’t likely to be extended.

Other Provisions that died on December 31, 2009 for individual tax payers, that we might or might not see a revival of, include: Sales Tax vs State Income Tax choice for itemizers and COBRA subsidies for laid-off employees.