The payments are for 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 pending IRS stimulus check is formally called the 2021 Recovery Rebate Credit. It 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.

Recently, 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.

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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 did not claim the credit.

The unpaid credits are being sent to taxpayers who filed a 2021 tax return but left the entry 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.

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The payments are disbursing automatically and should arrive by direct deposit or check by the end of the month.

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