WASHINGTON—The U.S. government posted a budget deficit of $163 billion in January, a record high for the month and a $130 billion jump from the deficit in the same month last year, as a new round of direct payments to individuals were distributed, the Treasury said on Wednesday. Receipts for January rose 3 percent from the year-earlier period to $385 billion, while outlays grew 35 percent to $547 billion. Both receipts and outlays were record highs for January. For the first four months of the 2021 fiscal year, the deficit rose 89 percent to $736 billion, with receipts rising 1 percent to $1.19 trillion and outlays increasing 23 percent to $1.92 trillion. The deficit, receipts, and outlays were all year-to-date record highs. The January deficit would have been considerably larger if not for some $44 billion in benefits being paid in December because the New Year’s Day holiday came at …