Every tax season, millions of early filers expect fast refunds—especially families claiming the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). But even if you file on opening day, your refund cannot legally be released before mid-February.

This is not an IRS delay.
This is federal law.

It comes from the PATH Act (Protecting Americans from Tax Hikes Act), and it creates a mandatory systemwide hold on certain refunds every year.

Here’s exactly what this means for your refund in 2026.

What the PATH Act Actually Says

Under the PATH Act, the IRS is prohibited from releasing any part of a refund that includes:

• Earned Income Tax Credit (EITC)
• Additional Child Tax Credit (ACTC)

This applies even if:

• Your tax return is perfect
• You verified your identity
• You have no missing forms
• You filed in January
• You selected direct deposit

If your refund contains either of these credits, the IRS cannot legally release it before mid-February.

The Critical Difference: Issued vs. Deposited

This is where most taxpayers get confused.

The PATH Act controls the release date, not the deposit date.

Issued (IRS action)

This is when the IRS posts TC 846 on your transcript, meaning your refund has officially been released to the Treasury.

Deposited (Bank action)

This depends on:

• Your bank’s ACH timelines
• Weekend and holiday delays
• Bank internal processing rules

Many people think mid-February means they’ll receive their refund then.
In reality:

Mid-February is the earliest the IRS can release the refund — not the day it hits your account.

Expect 1–3 business days after TC 846 for the deposit.

The PATH Hold Timeline for 2026

While dates vary by year, this is the standard pattern:

Early February

WMR status typically changes to:

“We have received your tax return and it is being processed.”
or
“Your return is still being processed.”

You will not see an approval date.

Mid-February

IRS begins releasing refunds containing EITC/ACTC.

This is the first date TC 846 can legally appear for these taxpayers.

Late February

Most deposits for EITC/ACTC filers hit banks.
(Direct deposit: 1–3 business days after TC 846.)

Why the PATH Act Exists

Congress implemented the PATH Act to combat refund fraud. Two credits—EITC and ACTC—were historically targeted by identity thieves.

The mid-February hold gives the IRS enough time to:

• Match W-2 wages to employer payroll filings
• Run fraud detection filters
• Verify identity and dependent claims
• Validate credit eligibility

This reduces billions in fraudulent refunds.

How to Know When Your Refund Is Actually Coming

WMR updates slowly during PATH season, so the most accurate tool is:

Your IRS Account Transcript

Look for:

• TC 570 = Refund hold (common before PATH lifts)
• TC 971 = Notice issued (letter may be coming)
• TC 846 = Refund issued (the green light)

If you’re claiming EITC or ACTC, you won’t see TC 846 until mid-February or later.

Common Myths About PATH Act Refunds

Myth: Filing early gets you paid early

Truth: Filing early only gets your return in the queue. The refund cannot be released before mid-February.

Myth: Calling the IRS speeds it up

Truth: Agents cannot override a statutory hold.

Myth: Direct deposit changes the PATH Act timeline

Truth: The IRS still must wait until the legal release date.

Myth: Only the refundable part of the credit is delayed

Truth: The entire refund is held until the earliest release date, even if only part includes EITC/ACTC.

When You Should Worry (and When You Should Not)

Don’t worry if:

• It’s before February 15
• WMR shows “Still Processing”
• No transcript updates yet

This is normal.

Worry if:

• Your transcript shows TC 570 (hold) after mid-February
• You receive a CP05 or 5071C notice
• No TC 846 posts by March 14

These may signal a review unrelated to the PATH Act.

How to Prepare for PATH Season

✔ File early, but don’t expect early refunds

Your return will be ready for the first release batch.

✔ Check transcripts, not WMR

Transcripts update before the public tool.

✔ Make sure your W-2s match

Mismatch delays stack on top of PATH holds.

✔ Use direct deposit

You will receive the refund faster once it’s released.

If you claim the EITC or ACTC, your refund—no matter how early or accurately you file—cannot legally be issued before mid-February.

Mid-February is the release date.
Your bank deposit comes shortly after.

Once you understand the PATH Act timeline, you can track your refund more confidently and avoid unnecessary panic.