The IRS announced Friday that it is sending “special payments” totaling $2.4 billion to one million people. This is part of an effort to ensure that Americans who have not received all of their federal stimulus checks during the pandemic receive the money in bank accounts.

The payments vary by individual and are a maximum of $1,400 per recipient, the agency said in a statement.

“To minimize hassle and direct this money to eligible taxpayers, we are making these payments automatically, meaning these individuals do not have to go through the extensive process of filing an amended tax return to receive them,” said IRS Commissioner Danny Werfel in a statement.

Who will receive a payment from the IRS?

The tax agency said it was paying out the funds after reviewing internal data showing many people had filed tax returns but had not claimed the so-called “refund credit” in 2021.

This loan was intended for people who did not receive all or part of the stimulus checks when they were issued during the pandemic. Lawmakers approved three stimulus payments, two in 2020 and a third in 2021.

Most taxpayers who were eligible for the stimulus payments have already received them directly or later through the refund credit.

Do you need to apply for the IRS payment?

No. The IRS said it will automatically send the payments to about a million people who filed tax returns and qualified for the refund credit but didn’t claim it. The agency sends a letter to recipients to let them know they will receive the payment.

When will the IRS send the payments?

The tax agency said checks will be mailed in December and most payments will arrive by the end of January 2025.

The money is either automatically transferred directly to the recipient’s bank account or is received by check in the mail.