The Internal Revenue Service is sending out $2.4 billion in stimulus payments to approximately 1 million eligible taxpayers who didn't receive 2021 COVID recovery relief payments. The big picture: The special payments are as high as $1,400 per individual and should arrive by late January in most cases, the IRS said in a news release. Payments started going out automatically in December, the federal agency said. IRS stimulus checks eligibility Context: The payments are for taxpayers who didn't receive the Recovery Rebate Credit in 2021. The Recovery Rebate Credit is a refundable credit for individuals who did not receive one...