IRS sending payments of up to $1,400 to 1 million people. Here's who qualifies.

The IRS said Friday it is sending a total of $2.4 billion in "special payments" to 1 million people, part of an effort to ensure that Americans who didn't receive all of their federal stimulus checks during the pandemic will get the money in their bank accounts. 

The payments will vary by person, with a maximum amount of $1,400 per recipient, the agency said in a statement. 

"To minimize headaches and get this money to eligible taxpayers, we're making these payments automatic, meaning these people will not be required to go through the extensive process of filing an amended return to receive it," IRS Commissioner Danny Werfel said in a statement.