Geeklog Site

Filing Extensions Changing for Some Business Taxpayers Later this Year

Thu, 03 Jul 2008 21:46:14 -0500

Internal Revenue Service officials today announced a change in the extended due date on certain business returns to help individuals better meet their filing obligations. The change, which reduces the extension period from six to five months, eases the burden on taxpayers who must report information from Schedules K-1 and similar documents on their individual tax returns.

Income, deductions and credits from partnerships, S corporations, estates and trusts are reported to partners, investors and beneficiaries on Schedules K-1 and other similar statements. The recipients then use that information to complete their own tax returns.

Currently, the extended due date for both businesses and individuals often falls on the same date, generally Oct. 15. This creates a burden for individual taxpayers who rely on the information from Schedule K-1 and other similar statements to prepare and file their personal tax returns in a timely manner.

"We are eliminating the same-day deadline for these returns, which causes needless hardship and puts the individual taxpayer in an awkward position," said IRS Commissioner Doug Shulman. "We want to correct this timing issue to ensure that all taxpayers have the information they need to file timely and stay in compliance with the law."

The IRS today issued temporary and proposed regulations that will reduce the extension of time to file tax returns for certain businesses that generate Schedules K-1 and other similar statements from six months to five. Requiring these statements to be issued one month earlier, generally by Sept. 15, will provide recipients time to prepare and file returns within the extended time frames.

This change will be effective for extension requests with respect to tax returns due on or after Jan. 1, 2009, and applies to business entities that file the following returns and forms that have a tax year ending on or after Sept. 30, 2008:

1. Form 1065, U.S.Return of Partnership Income
2. Form 1041, U.S. Income Tax Return for Estates & Trusts
3. Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)

The regulation does not change the process for requesting an extension of time to file, nor does it affect extensions of time to file other types of business returns, such as those used by S corporations.

�The regulations will bring the extended time frames of certain business entities with flow-through items in line with other similar businesses, such as S corporations," said Jodi Patterson, director of IRS�s Office of Taxpayer Burden Reduction. �S corporations have a return due date of March 15 and, under a regular 6-month extension of time to file, their extended due date already falls on September 15.�

The IRS initiated the proposal to reduce the extension of time to file, carefully weighing the impact on partnerships and other affected entities against the burden the existing deadline puts on individuals, who need this information to file timely and accurate returns.

Comments on the proposed regulations can be sent electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-115457-08). For further information on commenting on the proposed regulations, see REG-115457-08.

The IRS is committed to reducing unnecessary taxpayer burden and welcomes input from tax and payroll professionals, business owners and the general public on opportunities to make it easier to comply with the tax laws. More information, including a link to Form 13285A, Reducing Tax Burden on America's Taxpayers, can be found on the TBR page of IRS.gov, Office of Taxpayer Burden Reduction.

IRS�s July Tax Talk Today: �Retirement Plan Pitfalls�

Thu, 03 Jul 2008 21:44:58 -0500

The Internal Revenue Service�s Tax Talk Today program returns on Tuesday, July 8, 2008 at 2 p.m. with a Web cast on �Retirement Plan Pitfalls.�

Few issues are as important to the owner of a business and its employees as the proper administration of its retirement plans. Ensuring that the retirement plan is in good running order keeps the promise made in setting up the plan.

Attend this program to learn how to use the IRS Fix-It Guides to identify and correct frequently encountered errors the IRS sees in retirement plans. These correction programs help retirement plans operate within the law and protect participant benefits.
And they provide real incentives to identify and correct mistakes sooner rather than later. In addition, the IRS will provide tips on how these mistakes can be avoided in the future.

Moderated by Les Witmer, the show�s panel of experts includes Avaneesh Bhagat, IRS, Program Coordinator, Employee Plans Voluntary Compliance; Dan Morgan, Partner Dickstein Shapiro, LLP; Thomas G. Schendt, Partner, Alston & Bird LLP; and Monika Templeman, IRS, Director, Employee Plans Examination.

Tax Talk Today is a Web cast aimed at educating tax and payroll professionals on the most current and complex tax issues. Tax professionals are encouraged to watch and submit questions.

Viewers can register online to access the Web cast at no charge. Tax professionals in need of continuing education credits are eligible to receive one CPE credit by viewing the May 13 Web cast.

CONTACT ACCENT ACCOUNTING TODAY

Fri, 27 Jun 2008 10:28:46 -0500

Accent Accounting & Taxes, LLC is designed with you, the small business and individual in mind - to allow you flexibility and peace of mind. We will come to you if you are unable to come to us.

For your convenience, internet capabilities are also utilized to process transactions within your books and with the government agencies.

Your main focus is operating your business to the maximum - our focus is to maintain your payroll, tax, bookkeeping and accounting obligations.

Call us. Your tax and accounting solutions are just a phone call away: (256)651-3304.

IF YOU ARE A SMALL BUSINESS WITH EMPLOYEES WE CAN:

Maintain your books on a weekly, monthly, and quarterly basis

Process your payroll and payroll tax

Process your monthly/quarterly sales tax

Prepare your financial statements and year-end accounting

Prepare your privilege tax returns

Prepare your income tax returns

Consult with the State and Federal agencies on your behalf

Business consultation and training

IF YOU ARE AN INDIVIDUAL WE CAN:

Prepare your income tax return

Business consulting

Accent Accounting & Taxes, LLC primarily uses Quickbooks Accounting software to maintain your records. Other preferences are Peachtree, Quicken, and CMS.

Call us: Your tax and accounting solutions are just a phone call away: (256)651-3304| info@accentaccounting.net

IRS Increases Mileage Rates through Dec. 31, 2008

Fri, 27 Jun 2008 10:21:38 -0500

The Internal Revenue Service today announced an increase in the optional standard mileage rates for the final six months of 2008. Taxpayers may use the optional standard rates to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

The rate will increase to 58.5 cents a mile for all business miles driven from July 1, 2008, through Dec. 31, 2008. This is an increase of eight (8) cents from the 50.5 cent rate in effect for the first six months of 2008, as set forth in Rev. Proc. 2007-70.

In recognition of recent gasoline price increases, the IRS made this special adjustment for the final months of 2008. The IRS normally updates the mileage rates once a year in the fall for the next calendar year.

"Rising gas prices are having a major impact on individual Americans. Given the increase in prices, the IRS is adjusting the standard mileage rates to better reflect the real cost of operating an automobile," said IRS Commissioner Doug Shulman. "We want the reimbursement rate to be fair to taxpayers."

While gasoline is a significant factor in the mileage figure, other items enter into the calculation of mileage rates, such as depreciation and insurance and other fixed and variable costs.

The optional business standard mileage rate is used to compute the deductible costs of operating an automobile for business use in lieu of tracking actual costs. This rate is also used as a benchmark by the federal government and many businesses to reimburse their employees for mileage.

The new six-month rate for computing deductible medical or moving expenses will also increase by eight (8) cents to 27 cents a mile, up from 19 cents for the first six months of 2008. The rate for providing services for charitable organizations is set by statute, not the IRS, and remains at 14 cents a mile.

The new rates are contained in Announcement 2008-63 on the optional standard mileage rates.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

Mileage Rate Changes

Purpose	Rates 1/1 through 6/30/08	Rates 7/1 through 12/31/08
Business	50.5	58.5
Medical/Moving	19	27
Charitable	14	14

IRS Accepting Applications for Low Income Taxpayer Clinic Grants

Wed, 28 May 2008 16:03:03 -0500

National Taxpayer Advocate Nina E. Olson announced today that the 2009 Low Income Taxpayer Clinic (LITC) grant application process is now open.

The LITC grant program is a federal program administered by the Taxpayer Advocate Service. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels or who believe that an IRS system or procedure is not working as it should.

Under the LITC grant program, the IRS awards matching grants of up to $100,000 per year to develop, expand or maintain low income taxpayer clinics. The program is in its tenth year and continues to expand. To date in 2008, the LITC Program Office has awarded LITC grants to 154 organizations in 50 states, the District of Columbia, Puerto Rico and Guam.

LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide taxpayer education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics. It is available at www.irs.gov or local IRS offices.

Examples of qualifying organizations include:

Clinical programs at accredited law, business or accounting schools, whose students represent low income taxpayers in tax disputes with the IRS, and
Organizations exempt from tax under Code Section 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives.

The application period for this grant will run from May 27, 2008, through July 7, 2008. The grant will cover the 2009 grant cycle, from Jan. 1, 2009, through Dec. 31, 2009. Applications must be postmarked or filed electronically by July 7, 2008.

Copies of the 2009 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2008), are available at www.irs.gov/advocate. Applicants may also order application packages from the IRS Distribution Center by calling 1-800-829-3676.
Applicants can also file electronically at www.grants.gov. Those applying electronically should use the Funding Number TREAS-GRANTS-052009-001.

Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at (202) 622-4711, not a toll-free call, or by e-mail at LITCProgramOffice@irs.gov.

IRS Issues Spring 2008 Statistics of Income Bulletin

Tue, 27 May 2008 19:24:23 -0500

WASHINGTON �� The Internal Revenue Service today released the spring 2008 issue of the Statistics of Income Bulletin, featuring preliminary data from the 138.4 million individual tax returns filed for tax year 2006. This issue also features data on high-income returns filed for tax year 2005.

This edition of the quarterly Bulletin provides the latest view of the federal individual income tax base. For example, adjusted gross income in tax year 2006 rose 8.4 percent from the prior year to about $8 trillion, and taxable income rose 9 percent to roughly $5.6 trillion, according to the data, which may be subject to some future revisions.

This Bulletin also features articles on the following:

Trends in non-cash charitable contributions, including a big drop in car donations in 2005 that was likely related to tax law changes.
Statistics on cash flows and holdings of Individual Retirement Arrangements (IRAs). For example, at the end of 2004, almost 51 million taxpayers held roughly $3.3 trillion in IRAs.
Repatriation of funds by U.S. corporations due to the one-time received dividend deduction enacted in the American Jobs Creation Act of 2004.
Statistics on federal estate tax returns with gross estates greater than $1.5 million.
Growth in the number and assets of taxable Real Estate Investment Trust subsidiaries.

To access a broad range of tax statistics click on the Tax Statistics page. To view past SOI Bulletins click on the appropriate page.

The Statistics of Income Bulletin is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-7954. The annual subscription rate is $53 ($74.20 foreign), single issues cost $39 ($48.75 foreign).

For more information about this, write the Director, Statistics of Income (SOI) Division, RAS:S, Internal Revenue Service, P.O. Box 2608, Washington, DC 20013-2608; call Statistical Information Services at (202) 874-0410; or send a fax to (202) 874-0964.

Taxpayers Can Check Their Refund Status

Tue, 22 Apr 2008 16:12:02 -0500

Taxpayers who have filed their federal income tax returns and are expecting their refunds can use the Internal Revenue Service�s online tool, �Where�s My Refund?,� to check on the status of their refunds.

�Where�s My Refund?� is fast, easy, safe and convenient. Nearly 9.7 million taxpayers have checked the status of their 2007 federal income tax refunds online, up about 18 percent over the same time period last year.

To get to personalized refund information, taxpayers should be ready to enter their:

Social Security Number (or Taxpayer Identification Number),
Filing status (Single, Married Filing Joint Return, Married Filing Separate Return, Head of Household, or Qualifying Widow(er)),
Exact refund amount shown on their tax returns.

Taxpayers can check on the status of their refund seven days after e-filing a return. For a paper return, check four to six weeks after mailing the return.

�Where�s My Refund?� also includes links to customized information based on a taxpayer�s specific situation. For example if �Where�s My Refund?� shows that the IRS was unable to deliver a refund, a taxpayer can change his or her address online. Taxpayers can avoid undelivered refund checks by having their refunds directly deposited into a personal checking or savings account.

If 28 days have passed after the IRS says it mailed a refund check, �Where�s My Refund?� enables taxpayers to initiate a trace.

New this year Spanish-speaking taxpayers can get information about the status of their federal refunds using D�nde Est� mi Reembolso? available by entering the Spanish language area of the web site by clicking the Espanol link on IRS.gov. The refund trace and address change features are only available in English at this time.

Taxpayers without internet access can check the status of their refunds by calling the IRS TeleTax System at 800-829-4477 or the IRS Refund Hotline at 800-829-1954. The TeleTax refund information is updated each weekend. If you do not get a date for your refund, please wait until the next week before calling back.

Where�s My Refund? is also accessible to visually impaired taxpayers who use the Job Access with Speech screen reader used with a Braille display and is compatible with different JAWS modes.

Some scam artists are sending phony emails, including those relating to �Where�s My Refund?�, to trick individuals into revealing personal financial information that can be used to access their financial accounts. People who want to access the genuine IRS Web site and the �Where�s My Refund?� feature should go directly to the IRS Web site by typing the address, www.irs.gov, into the address` line of their Internet window. The only genuine IRS Web site is IRS.gov.

IRS Urges Taxpayers To e-file Extension Requests by April 15 Filing Deadline

Thu, 03 Apr 2008 11:13:42 -0500

The Internal Revenue Service today urged taxpayers who need additional time to complete their tax returns to submit their requests for an automatic extension electronically by April 15. E-filing a request for an extension is convenient, safe and secure, and taxpayers receive confirmation to keep with their records.

The extension gives taxpayers until Oct. 15 to file the tax return. An extension does not give the taxpayer an extension of time to pay. Those who owe taxes can make a payment when they file the extension either by mailing a check or by several electronic payment methods, such as electronic funds withdrawals from bank accounts and credit card payments.

Some taxpayers can wait until after April 15 to file a return, pay any taxes due and make IRA contributions for 2007. As a general rule, those eligible get the extra time without having to ask for it. Eligible taxpayers include:

Members of the military serving in Iraq, Afghanistan or other combat zone localities. Normally, the postponement is until 180 days after the service member leaves the combat zone.
Disaster-area taxpayers in four states affected by recent floods, storms and tornadoes. The postponement is until May 6 in parts of Illinois, May 19 in parts of Georgia and parts of Missouri and May 27 in parts of Arkansas.

IRS expects to receive 10.3 million extension requests during 2008 compared with 10 million extensions received during 2007. The IRS expects to receive almost 2 million extension requests electronically this year.

Taxpayers can get an automatic six-month extension of time to file their tax returns by filing Form 4868, Automatic Extension of Time to File.

It is also important for extension filers to remember that Oct, 15 is not only the due date for their tax returns, it is also the last date on which a return can be filed that will result in an economic stimulus payment. Taxpayers who file earlier, however, will get their economic stimulus payments sooner.

Taxpayers can e-file the extension from a home computer or through a tax professional who uses e-file. Taxpayers can e-file their extensions at no cost. Some companies offer free e-filing of extensions through Free File.

2008 FILING SEASON STATISTICS
Cumulative through the weeks ending 3/30/07 and 3/28/08
Individual Income Tax Returns	2007		2008		% Change
Total Receipts	80,800,000		86,817,000		7.4%
Total Processed	77,171,000		81,644,000		5.8%

E-filing Receipts:
TOTAL	56,994,000		62,237,000		9.2%
Tax Professionals	40,910,000		43,366,000		6.0%
Self-prepared	16,084,000		18,870,000		17.3%

Web Usage:
Visits to IRS.gov	102,190,000		121,714,000		19.1%

Total Refunds:
Number	68,274,000		69,823,000		2.3%
Amount	$163.432	Billion	$172.017	Billion	5.3%
Average refund	$2,394		$2,464		2.9%

Direct Deposit Refunds:
Number	47,339,000		50,788,000		7.3%
Amount	$130.331	Billion	$140.216	Billion	7.6%
Average refund	$2,753		$2,761		0.3%

Tips for Tax Filers on Economic Stimulus Payments

Wed, 02 Apr 2008 04:34:42 -0500

The Internal Revenue Service today urged taxpayers eligible for the economic stimulus payment to file their tax return now in order to get their payment in a timely manner.

This IRS reminder applies to taxpayers yet to file their 2007 income tax returns as well as retirees, disabled veterans, low-wage workers and others who normally are not required to file a return but who must do so this year to receive an economic stimulus payment.

�The quickest way to receive your refund and your economic stimulus payment is to file early, file electronically and use direct deposit,� said IRS Commissioner Doug Shulman.

Starting in May, the IRS will begin sending economic stimulus payments of up to $600 ($1,200 for married couples) to people who earn less than $75,000 ($150,000 for married couples). There is also is an additional payment of $300 for each eligible child younger than 17.

People who have no tax filing requirement may still be eligible to receive a payment of $300 ($600 for married couples) if they have at least $3,000 in qualifying income. Qualifying income includes any combination of earned income, nontaxable combat pay and certain benefits from Social Security, Veterans Affairs and Railroad Retirement. Individuals in this category may also be eligible for the additional $300 payment for each qualifying child.

The IRS offers these tax tips for taxpayers:

File now: Don�t wait until the 11th hour on April 15 if you want your stimulus payment on time. Your tax return must be processed by April 15 for you to receive your payment according to the payment schedule. Filing a paper return? Write �Stimulus Payment� at the top of your form ONLY if you do not normally file a tax return and are filing just to receive a stimulus payment.
Use Free File: IRS Free File is a public-private partnership with 19 tax software companies that make their tax preparation software and electronic filing available for free to certain taxpayers. Anyone with an adjusted gross income of $54,000 or less, and that�s 97 million taxpayers, is eligible to use Free File, available only through www.irs.gov.
Use IRS e-file: If you don�t qualify for IRS Free File, you should still file your tax return electronically. Taxpayers can use IRS e-file through paid preparers or over-the-counter software. It�s the fastest way to process your tax return, which means it�s the quickest way for you to receive your refund and your economic stimulus payment.
Use direct deposit: It�s the best way to receive your refund and your economic stimulus payment. Even if you owe taxes, complete the blanks for direct deposit and, if you are eligible, the IRS will transmit your stimulus payment electronically. The IRS will begin making stimulus payments into direct deposit accounts on May 2. The agency will mail paper checks starting May 16.
Need more time: If you can�t make the April 15 deadline, remember to file a Form 4868, the automatic extension of time to file. This will give you until October 15 to submit a 2007 tax return.
Avoid Scams: If you receive unsolicited email or telephone calls from anyone purporting to be from the IRS, it�s probably a scam. Don�t click on any links; don�t answer any questions. Forward the emails or report the calls to phishing@irs.gov.

This year, there are millions of people who are not required to file a tax return but who must file a 2007 income tax return to let the IRS know they are eligible for a stimulus payment. Those are people who have no tax liability but who have at least $3,000 in qualifying income.

The $3,000 in qualifying income, for those who have no tax liability, must come from one or a combination of these sources: earned income (wages, tips, salary) nontaxable combat pay and certain benefits from Social Security, Veterans Affairs and Railroad Retirement. Interest income, capital gains or Supplemental Security Income payments do not qualify as income.

For people in this category, there are a few extra tips:

Super Saturday: Approximately 320 IRS offices will be open Saturday, March 29 from 9 a.m. to 3 p.m. to help prepare returns for people who are filing only so they can receive their stimulus payment. There is a state by state list of sites on IRS.gov.
Use Free File: Several Free File partners are offering tax software programs just for people who are filing solely to receive the economic stimulus payment. There is a special page on IRS.gov: Free File � Economic Stimulus Payment.
Package Form 1040A-3: This also includes tax tips, a sample Form 1040A and a blank Form 1040A that can be completed and mailed to the IRS. Filing a paper return? You must write �Stimulus Payment� at the top of the Form 1040A.
Need more time: If you can�t make an April 15 deadline, you automatically have until October 15 to file a tax return solely to receive an economic stimulus payment. You do not have to file a form to be granted an extension. However, you must file by October 15 so the IRS can process your return and issue a stimulus payment before the end of the year.

Free help is available for low-income and older Americans. Volunteer tax preparation sites can be found by calling 1-800-906-9887.

2008 FILING SEASON STATISTICS
Cumulative through the weeks ending 3/23/07 and 3/21/08
Individual Income Tax Returns	2007		2008		% Change
Total Receipts	74,152,000		78,792,000		6.3%
Total Processed	70,530,000		74,139,000		5.1%

E-filing Receipts:
TOTAL	53,145,000		57,745,000		8.7%
Tax Professionals	37,942,000		40,040,000		5.5%
Self-prepared	15,204,000		17,705,000		16.5%

Web Usage:
Visits to IRS.gov	95,534,000		111,491,000		16.7%

Total Refunds:
Number	62,951,000		64,725,000		2.8%
Amount	$152.801	Billion	$161.276	Billion	5.5%
Average refund	$2,427		$2,492		2.7%

Direct Deposit Refunds:
Number	44,779,000		48,015,000		7.2%
Amount	$124.101	Billion	$133.495	Billion	7.6%
Average refund	$2,771		$2,780		0.3%

Combat Pay Can Count Toward Economic Stimulus Payment Eligibility

Thu, 20 Mar 2008 14:03:50 -0500

Military personnel serving in combat zones have the option of including their nontaxable combat pay on their 2007 or 2008 income tax returns if it helps their eligibility for the 2008 economic stimulus payments.

To receive the stimulus payment this year, combat zone personnel or their spouses must file a 2007 income tax return by Oct. 15. Otherwise, they can claim the economic stimulus payment on next year�s income tax return.

�The last thing we want our troops in Iraq or other war zones to worry about are their tax returns. But we do want the troops, and their families stateside, to know they may qualify for the economic stimulus payment,� said Linda E. Stiff, Acting Commissioner of the Internal Revenue Service.

Starting in May, the IRS will issue economic stimulus payments of up to $600 ($1,200 for married couples) plus a $300 payment for each qualifying child younger than 17. The payments are based on 2007 income tax returns. The payments for individuals will begin to phase out starting at $75,000 in adjusted gross income ($150,000 for married couples).

Even individuals and families who normally do not file a tax return because they have no filing requirement may qualify for an economic stimulus payment. They may be eligible for the minimum payment of $300 ($600 for married couples) plus the $300 for each qualifying child younger than 17.

People must have at least $3,000 in qualifying income to get a payment. Qualifying income is defined as any combination of earned income (such as wages or taxable income from self-employment), nontaxable combat pay and certain benefits from Social Security, Veterans Affairs and Railroad Retirement.

Military personnel who normally would not file an income tax return because their 2007 income is not taxable can file a simple Form 1040A with the IRS if they want to receive the economic stimulus payment. They should report their nontaxable combat pay on Line 40b of the Form 1040A to show at least $3,000 in qualifying income. The Department of Defense lists the amount of excluded combat pay on line 12, box Q of Forms W-2 received by military personnel.

If a military person is serving in a combat zone, his or her normal tax filing requirement is extended until at least 180 days after leaving a combat zone. However, spouses or others with a power of attorney can prepare and file a 2007 income tax return on their behalf so that the stimulus payment is received this year.

The IRS has developed Package 1040A-3, an 8-page publication containing tax tips, a sample Form 1040A and a blank Form 1040A.

To ensure that a stimulus payment will be received in 2008, the return must be filed by Oct. 15 to allow sufficient time for processing.

There are a number of special tax code provisions that apply to members of the military serving in combat zones. They include:

All military pay earned by enlisted personnel or warrant officers is excluded from gross income;
Monthly pay of up to $6,867.60 earned by commissioned officers is excluded from 2007 gross income;
All military pay earned by enlisted personnel hospitalized because of injuries sustained in a combat zone is excluded from gross income during the period of hospitalization. The exclusion is limited to two years after the date of the termination of combatant activities in the combat zone;
Commissioned officers hospitalized because of injuries sustained in a combat zone have a monthly maximum exclusion of $6,867.60 for 2007 and have the same two-year limitation.
Military personnel who miss a tax filing deadline because they are in a combat zone have 180 days after they leave that combat zone to file a tax return, if they have taxable income.

All the provisions also apply to members of the Reserves and the National Guard.

The IRS reminds filers that they can get their stimulus payments faster by using direct deposit when they file their tax return.

In addition, the IRS urges people to file electronically. For people who normally are not required to file a tax return, the IRS and the Free File Alliance have a special program set up to allow for free electronic filing. For those with computer access, IRS Free File �Economic Stimulus Payment is available at IRS.gov.