The Internal Revenue Service has opened its IRS Free File program to individuals who do not normally file tax returns so they can receive economic stimulus payments.

The IRS and several of its partners in the Free File Alliance can now accept returns submitted electronically by people who have no legal requirement to file tax returns. The IRS is requiring low-income people who want to receive economic stimulus payments to first submit tax returns, even if they aren't typically required to file a return. The IRS cautioned that people in this category should use only those companies listed on the Free File - Economic Stimulus Payment page. The page lists just three providers: Intuit's TurboTax Freedom Edition, and Tax$imple.

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