You do not file a tax return to report non-taxable income. You need to have taxable income in order to file a tax return.
If you are wanting to file a return in response to the CARES Act, there has not been enough detailed information released yet to be able to tell you what to do instead of filing a return.
Keep an eye on the following websites for more details as more information is released about the CARES Act:
TurboTax -- Coronavirus
IRS -- Coronavirus
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