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IRS to Delay Tax Refunds Involving EITC and ACTC

Here’s Why Millions of Early Filers Will Wait Longer

If you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), expect your tax refund to be delayed again next year. And it’s not because the IRS is behind—it’s because federal law requires these refunds to be held until after a specific date every filing season.

Let’s break down exactly what this means, why it happens, and who is most affected.

This Delay Is Required by the PATH Act

Many people don’t realize this delay isn’t an IRS decision—it’s written into law under the PATH Act (Protecting Americans from Tax Hikes Act of 2015).

The law requires:

  • IRS to delay issuing refunds involving EITC or ACTC
  • until at least mid-February
  • no matter how early you file

Even if your return is:

  • accepted immediately,
  • verified quickly,
  • and processed properly…

…the refund cannot be released until the federally mandated hold is complete.

Why The PATH Act Exists

Congress passed the PATH Act to stop criminals from filing fake refund claims using:

  • stolen Social Security numbers,
  • fake dependents,
  • stolen W-2 data,
  • fake income reports,
  • or identity theft returns.

Refundable credits like EITC and ACTC are high-value targets for fraud.
The delay gives the IRS extra time to:

  • match wages,
  • verify dependents,
  • confirm eligibility,
  • stop fraudulent filings,
  • and prevent refund theft.

Who Is Affected by the Delay?

Millions of families claiming:

  • Earned Income Tax Credit
  • Additional Child Tax Credit
  • or both

Most of these taxpayers file early because they rely on refunds for:

  • rent
  • bills
  • childcare
  • food
  • debt
  • catching up financially after the holidays

Unfortunately, those are the same returns that get held the longest.

When Will These Refunds Be Released?

Historically, refunds involving EITC and ACTC begin releasing:

  • after mid-February
  • with earliest direct deposit dates usually in late February
  • sometimes early March depending on bank processing times

Every year, millions of taxpayers watch Where’s My Refund until the bars finally move after the PATH hold clears.

Filing Early Won’t Speed Up an EITC/ACTC Refund

Even if you file the first day of tax season:

  • the IRS may accept your return
  • your refund may be approved
  • BUT it cannot be paid out

Early filing does not bypass the PATH Act hold.

Will WMR or Transcripts Show the Delay?

Yes—often taxpayers will see:

  • “We have received your tax return and it is being processed”
  • or no change at all for weeks

During the PATH Act period, WMR usually doesn’t provide detailed updates until closer to the release window.

Transcripts may also show:

  • 570 codes (hold)
  • or no 846 refund code until the IRS is legally allowed to post one.

Should You Worry About the Delay?

Not necessarily.

A delay involving EITC or ACTC is normal, and for many taxpayers:

  • nothing is wrong
  • income is fine
  • dependents are correct
  • identity is valid

The IRS is simply following the law.

How to Prepare Ahead of Time

Here’s what you should do:

  • make sure your address is correct
  • ensure dependents are properly claimed
  • keep W-2 and income documents ready
  • avoid filing with incorrect income estimates
  • expect a delay instead of assuming fast refunds

Knowing about the delay ahead of time prevents stress later.

The IRS plans to delay refunds involving EITC and ACTC again next year because federal law requires it. The delay:

  • slows refunds,
  • prevents fraud,
  • protects taxpayers,
  • and ensures the right families get the right credit amount.

It’s frustrating. But also necessary.

Refund delays are not personal—they’re part of a system designed to stop refund theft long before it reaches your wallet.

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