FORT LAUDERDALE, Fla. - Tax season's over, but the Internal Revenue Service says it will accept late returns until Oct. 15 from anyone who qualifies for an economic stimulus rebate check and doesn't owe the federal government money.

"Don't worry if you did not file a return by April 15," IRS Commissioner Doug Shulman said in a statement. "If you meet the criteria, you are still eligible for a stimulus payment."

The IRS is trying to reach millions of people, including many retirees who don't have taxable income, who normally aren't required to file tax returns because their incomes are too low or not taxable. Those people won't get rebate checks unless they file returns.

It's likely that some people didn't realize that, couldn't find a form or didn't know where to turn for help.

The IRS says its doors are still open for those who could not get the job done by April 15.

"We have received millions of stimulus payment returns and we expect millions more," IRS Spokesman Michael Dobzinski said.

If you file by Oct. 15, the IRS says it can process stimulus payments by the end of the year.

The rebates range from $300 to $600 per person, including a payment for each child under age 17 who qualifies.

Those who didn't need to file a return should not worry about facing a penalty for filing after the April 15 deadline, the IRS spokesman said.

You qualify for an economic stimulus payment if you have a Social Security number, are not claimed or eligible to be claimed as a dependent on someone else's return and you have "qualifying income" of at least $3,000. Your spouse and children must also have Social Security numbers. Children must have been under age 17 as of last Dec. 31.

Qualifying income, for this purpose, is money you earned, Social Security retirement, survivor or disability benefits, Veterans Administration pension, survivor or disability benefits and certain railroad retirement benefits.

You can't use interest, dividends or capital gains or Supplemental Security Income to qualify.

If you need the tax form to file, go to www.irs.gov to download one and get instructions.

If you need more help, you can drop into local IRS offices for assistance.

You should get a full payment if you are single and your adjusted gross income was less than $75,000 and if married filing a joint return, less than $150,000. The rebate begins to phase out at higher incomes.