The IRS wants consumers to know about another special federal tax deduction that can save money, in some cases hundreds of dollars, IRS Communications Director Terry L. Lemons said in a statement.

"This tax break will allow people who buy a new vehicle in 2009 to deduct the sales and excise taxes they pay when they file their tax return next year," Lemmons said. "The tax deduction is available on the 2009 federal tax return even for those who claim the standard deduction."

The deduction is part of the American Recovery and Reinvestment Act of 2009 and applies to taxes paid on up to $49,500 of the purchase price for qualified new cars, light trucks, motorcycles or motor homes. Generally, vehicles weighing 8,500 pounds or less qualify. New motor homes qualify regardless of weight, Lemmons said.

Most customers are not aware of the tax deduction, said Paul Adams, general manager of Frederick Motor Co. in Frederick .

The dealership informs customers of the program by displaying cards on vehicles and in the showroom, Adams said.

"I read an article suggesting that there are lots of available tax incentives that people are not taking advantage of and time is running out," Adams said.

But this particular tax incentive doesn't seem to be a motivator for car buyers, Adams said.

"It's not something they can put in their hands or see immediately, like a rebate," Adams said. "The government thought this tax incentive would drive people to buy vehicles, but it's not. That's because it's not advertised a lot."

The tax incentive entitles buyers to a partial deduction if they earn a modified adjusted gross income of between $125,000 and $135,000 ($250,000 and $260,000 for joint filers). The deduction is eliminated for those who earn more than these amounts.

To qualify the vehicle must be new and purchased no later than Dec. 31.

The special deduction is available regardless of whether taxpayers itemize deductions on their returns, IRS spokesman Jim Dupree said.

Taxpayers who do not itemize will add this additional amount to the standard deduction on their 2009 tax return, Dupree said.

A video on the IRS Youtube.com channel and audio podcasts in English and Spanish are also available to help taxpayers take full advantage of the deduction.