By the end of this month, taxpayers may receive a stimulus check up to $1,400, dependent on how they filed their 2021 tax returns.

The Internal Revenue Service announced in December that it would be distributing about $2.4 billion − up to $1,400 per individual − worth of stimulus checks to U.S. taxpayers who did not claim the Recovery Rebate Credit on their 2021 tax returns.

According to the IRS, this round of stimulus checks was established after the agency reviewed internal data showing that many eligible taxpayers who filed a 2021 tax return did not claim the Recovery Rebate Credit, a refundable credit for individual who didn’t receive one or more Economic Impact Payments, more commonly known as stimulus payments.

Here’s what to know about the IRS’ latest round of stimulus checks and who is eligible to receive them.

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Who is eligible for the latest IRS stimulus check?

Taxpayers who did not claim the Recovery Rebate Credit on their 2021 tax returns are eligible for the latest stimulus check.

Taxpayers can check if they claimed this credit by looking at their 2021 tax return and checking if they left the Recovery Rebate Credit field blank or filled it out as $0.