A small number of taxpayers will receive a special payment from the IRS in the coming weeks.

Here’s how much the refund payment is and who gets it:

What is the 2021 Refund Credit?

The 2021 Recovery Rebate Credit was one of three COVID stimulus payments sent to households during the pandemic.

In March 2021, eligible individuals received up to $1,400 per income taxpayer and $1,400 per child under the American Rescue Plan Act.

Now the IRS has identified a very small number of taxpayers who never claimed this credit or received less than the full amount and is remitting the amount owed.

RELATED: 2025 tax brackets: Important changes to know as filing season approaches

Who gets the checks?

The IRS said Most taxpayers eligible for federal stimulus payments, officially known as Economic Impact Payments, have already received them, but about one million taxpayers have not claimed the credit.

The special payments will be sent to taxpayers who filed a 2021 tax return but left the recovery credit data field blank or filled the field with $0 when they were actually eligible for the credit.

How much is the payment?

Payments vary, but the maximum is $1,400 per person.

RELATED: The full Social Security retirement age will increase in 2025: What you should know

How does the money come?

Payments will be made automatically this month and should be received by direct deposit or check by the end of January 2025.

They will be sent to the bank account listed on the taxpayer’s 2023 tax return or to the address on file with the IRS.

Eligible taxpayers do not need to take any action.

MoneyCOVID-19 and the economy