What Is the PATH Act & Why Does It Delay Refunds?
The Protecting Americans from Tax Hikes (PATH) Act requires the IRS to wait until February 15 to issue refunds for the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). The purpose of the PATH Act is to minimize identity theft and fraud.
| EITC Refund Timeline | ||
|---|---|---|
| PATH Act Hold Lifts | Refund Status Available | Early Filer Refunds Available (For Direct Deposits) |
| February 15 | Starting February 21 | Late February to March 2 |
Source: Internal Revenue Service
EITC Refund Timeline: Direct Deposit vs. Paper Check
E-filers who elected to get their refund via direct deposit will typically receive their refund sooner than other filers. Refunds for paper returns and refund checks take longer due to:
- Mailing times
- Manual handling
- Data entry
Factors That Can Delay Your EITC Refund
Factors that can delay your EITC refund beyond the PATH Act holding period include:
- Incorrect Social Security numbers (SSN), misspelled names, or address errors
- Mismatched information between your W-2 or 1099 and your reported income
- Disagreements over dependents
- Filing status issues
- Simple math and data entry errors
How to Track Your EITC Refund Status
You can track your EITC refund status using two tools:
To use the Where’s My Refund? tool:
- Visit the Where’s My Refund? page.
- Sign in to or create your account to access your refund status, tax records, amended return status, and refund email notifications; or
- Enter your exact refund amount, SSN or ITIN, filing status, and tax year to view your refund status without logging in.
To use the IRS2Go mobile app:
- Download the app from the App Store or Google Play Store.
- Open the app and tap “Check Refund Status”.
- Enter your exact refund amount, SSN or ITIN, filing status, and tax year to view your refund status.
What to Do If Your EITC Refund Is Not Received by March 2nd
If you don’t receive your EITC by March 2, here’s what you should do:
- Use the IRS2Go app or the Where’s My Refund? tool to check the status of your refund.
- Check the mail for IRS notices.
- Verify your bank account and routing numbers to ensure they’re correct.
- If 21 days have passed since filing electronically, call the IRS refund hotline at 800-829-1954 or call a live agent at 800-829-1040.
An IRS agent can help you confirm the status of your refund and locate missing checks.