The Internal Revenue Service said last week it will issue “special payments” to upward of 1 million people who did not receive all of their stimulus money during the coronavirus pandemic.

The payments — the amount of which will depend on several factors, but max out at $1,400 per person — will be disbursed in December and January, the agency said Friday. Taxpayers won’t need to file an amended return to receive it and will get a letter notifying them of the payment.

The federal government sent out three rounds of economic stimulus checks during the pandemic to shore up households and the economy. Most recipients were eligible for $1,200 in the first payment, $600 in the second and $1,400 in the final round.

Here’s who qualifies for the special payments:

How much money is the IRS sending to taxpayers?

The IRS is committing $2.4 billion to this initiative, with payments topping out at $1,400 for eligible taxpayers.

Who is eligible for the ‘special payment’ from the IRS?

Congress issued three stimulus payments in 2020 and 2021. Any eligible recipient who did not receive the full amounts was eligible to apply for a rebate credit on their associated tax returns. The IRS identified about 1 million people who fell into this category for 2021, the agency said.

Do I need to apply to get an unclaimed stimulus check?

No, you do not need to file an amended return.

The IRS will automatically mail checks or deposit the funds directly into bank accounts listed on filers’ 2023 tax returns. If the bank account closed since then, the payment will be reissued by check.

When will the IRS send the payments?

The special payments will be issued in December and are expected to reach recipients by late January. The agency will send notification letters out to affected taxpayers.

What if I didn’t file my 2021 tax return?

Those who have yet to file their 2021 tax return might be eligible to claim the rebate credit; the deadline to submit the return is April 15, 2025.