Persons who are not normally required to file a tax return, but must do so this year in order to receive a 2008 tax rebate check, may now file for free by using the IRS Free File - Economic Stimulus Payment program.
The IRS and several of its partners in the Free File Alliance can now accept returns submitted by people who have no legal requirement to file other than to receive their payments. People in this category should use only the five companies listed on the IRS Free File - Economic Stimulus Payment web page.

"If you are only filing a return to receive your economic stimulus payment, Free File is a great option for you. All you need to do is follow the simple instructions provided by the software. It's easy, and it's free," said Acting IRS Commissioner Linda E. Stiff in a press release.

The Free File - Economic Stimulus Payment program is for use only by persons who do not normally file a return. Taxpayers who normally file a tax return and want to use Free File, should simply go to the main IRS Free File web page. Free File is available to 97 million taxpayers who earn $54,000 or less.