The tax agency said people filing for no reason other than to get their payments should use those companies listed on the IRS Web site, http://www.irs.gov, at Free File - Economic Stimulus Payment.

Some 97 million taxpayers with incomes of $54,000 or less are eligible for Free File, under which 19 companies offer free preparation and electronic filing to the IRS.

Individuals can receive between $300 and $600, and married couples from $600 to $1,200, under the economic stimulus act. Parents may also qualify for a $300 payment for each eligible child younger than 17.

To qualify, individuals and families must have at least $3,000 of income from a combination of earned income and other sources such as Social Security retirement or disability benefits or Veterans Administration survivor benefits.

But people must file a tax return to receive a payment.