The problem is, a lot of people don't, among them people whose income is either too low or not taxable.

To help them, the Internal Revenue Service will open hundreds of locations this Saturday to prepare the simple Form 1040A for people who are filing a return solely to get their stimulus payment.

Those working with the IRS include AARP, United Way of America and dozens of others.

Some 320 IRS offices located in all 50 states and the District of Columbia will be open from 9 a.m. to 3 p.m., although some may be open longer.

IRS workers also will visit nursing homes and similar locations to prepare returns.

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. This could impact not only active-duty personnel, but also reserve and National Guard members serving in combat zones.