The payments are going to those who failed to claim a Recovery Rebate Credit on their 2021 tax returns.

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

Here's what the rebate payment is, and who is getting it:

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

In March 2021, eligible individuals received up to $1,400 per income tax filer 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 sending out what's owed.

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

The IRS said most taxpayers eligible for the federal stimulus payments, formally known as Economic Impact Payments, have already received them, but that approximately 1 million taxpayers left the credit unclaimed.

The special payments are being sent to taxpayers who filed a 2021 tax return but left the data field for the Recovery Rebate Credit blank or they filled it out as $0 when they were actually eligible for the credit.

Payments will vary but the maximum amount will be $1,400 per individual.

RELATED: Social Security's full retirement age is increasing in 2025: What to know

The payments will go out automatically this month and should arrive by direct deposit or check by late January 2025.

They'll be sent to the bank account listed on the taxpayer's 2023 return or to the address IRS has on file.