# PATH Act refund hold: why EITC and ACTC refunds wait until after February 15

Source: https://taxrefunddesk.com/refund-delays/path-act-refund-hold
Publisher: Tax Refund Desk (taxrefunddesk.com), independent editorial site
Topic: Refund Delays
Last updated: 2026-09-18

> A PATH Act refund is any refund on a return that claims the Earned Income Tax Credit or the Additional Child Tax Credit. Federal law bars the IRS from issuing it before February 15, and the entire refund waits, not just the credit. In 2026 most early filers saw a deposit date by February 21 and money by March 2. The 2027 dates are not yet announced.

## Key facts

- Law: PATH Act of 2015, Section 201; 26 U.S.C. 6402(m)
- Credits covered: EITC and the Additional Child Tax Credit
- Earliest refund date: After February 15
- 2026 season: most refunds expected by: March 2, 2026
- 2027 projected dates: Not yet announced; usually posted in January

## What the PATH Act refund rule requires

The Protecting Americans from Tax Hikes Act of 2015, known as the PATH Act, added a timing rule to the tax code in Section 201. Under 26 U.S.C. 6402(m), no credit or refund of an overpayment can be made before the 15th day of the second month after the tax year ends if the return is allowed the EITC or the refundable part of the Child Tax Credit. For calendar-year filers, that date is February 15. The rule has applied since the 2017 filing season.

Two features surprise people. First, the IRS holds the whole PATH Act refund, including any part that comes from ordinary withholding. Second, nobody can override it: the Taxpayer Advocate Service says neither TAS nor the IRS can release any part of the refund before that date, even in a hardship case.

The IRS describes the hold as a fraud safeguard: its refund guidance says EITC refunds are held until mid-February to prevent fraud, and that ACTC claims need more time to review.

## Who the PATH Act hold affects

The hold turns on which credits the return claims, not on your income or refund size. A $300 refund and a $6,000 refund are held the same way if either carries one of the covered credits.

| What the return claims | Held until after February 15? |
| --- | --- |
| Earned Income Tax Credit | Yes, whole refund |
| Additional Child Tax Credit (refundable part) | Yes, whole refund |
| Child Tax Credit, non-refundable part only | No, not by this rule |
| Other credits, such as education or dependent care | No, not by this rule |
| No refundable EITC or ACTC, filed in January | No; normal 21-day window applies |

Credits and the PATH Act hold

The ACTC refund delay catches parents who never think of themselves as EITC filers. If tax software moved part of your Child Tax Credit into the refundable Additional Child Tax Credit, your return is covered by the hold.

Only early filers feel it. Anyone who files after mid-February is already past the date, and their return follows the normal timeline; see the [EITC refund date](https://taxrefunddesk.com/refund-timelines/eitc-refund-date) page for more on timing after the hold.

## When the PATH Act hold lifts

February 15 is the earliest release date, not the deposit date. The IRS starts releasing held refunds after it, and it takes several days for the payments to reach banks.

In the 2026 season, the IRS said Where's My Refund would show projected deposit dates for most early EITC and ACTC filers by February 21, 2026, and most refunds were expected in accounts by March 2, 2026. That timing assumed the return was e-filed, direct deposit was chosen, and no issues were found.

### The PATH Act lift in 2027

The IRS has not yet announced projected 2027 dates; it usually posts them in January when the filing season opens. One calendar fact is already known: February 15, 2027 falls on a Monday that is also the Washington's Birthday federal holiday, and many banks do not post deposits on federal holidays or weekends. The official 2027 schedule will say how the IRS handles that.

## What the PATH Act IRS status tools show during the hold

Before the release, Where's My Refund, IRS2Go and your online account usually show the return as received with no refund date. That is expected. The tools update once a day, usually overnight, so checking more often does not reveal anything new.

- Before February 15: return received, no deposit date. This is the hold, not a problem.
- Around the third week of February: in 2026, most early filers saw a projected date by February 21.
- After the projected date: refund approved, then sent. Allow a few days for the bank to post it.
- Still no date in early March: the hold is over, so something else may be under review.

If your status has not moved by early March, look for a letter. A [CP05 notice](https://taxrefunddesk.com/refund-delays/cp05-notice-refund-review) or an identity verification letter often explains a refund that stays stuck after the PATH Act date. Our page on a refund [delayed beyond the normal timeframe](https://taxrefunddesk.com/refund-delays/delayed-beyond-normal-timeframe) covers how long those follow-up checks run.

## Does the PATH Act apply to amended returns?

The statute ties the hold to the tax year and the credits allowed, not to the form used, so it covers any refund for that year that includes the EITC or ACTC. In practice it rarely matters for Form 1040-X. An amended return is almost never processed before mid-February, and the IRS allows 8 to 12 weeks, sometimes up to 16, for amended returns. See [amended return processing time](https://taxrefunddesk.com/amended-returns/amended-return-processing-time).

> **Do not amend to get around the hold:** Removing the EITC or ACTC through an amended return to get money sooner costs you the credit and still takes weeks to process. The hold ends on its own after February 15.

## Planning around a PATH Act refund

1. E-file and choose direct deposit. The IRS's early-March estimate in 2026 assumed both.
2. Double-check the bank routing and account numbers, since a rejected deposit is now frozen rather than reissued as a check.
3. Make sure all earlier returns are filed, so no separate hold stacks on top of the PATH Act date.
4. Do not budget the refund for a bill due before early March.
5. If a preparer offers a refund advance while you wait, read the terms first; our page on the [refund advance loan](https://taxrefunddesk.com/refund-options/refund-advance-loan) explains how they work.

For the broader list of causes when a refund runs late for reasons other than this hold, see [tax refund delayed](https://taxrefunddesk.com/refund-delays).

## Common questions

### What is the PATH Act hold on tax refunds?

It is a federal rule that stops the IRS from issuing any refund on a return claiming the EITC or ACTC before February 15. The entire refund is held, including the part that comes from withholding.

### When does the PATH Act hold lift in 2027?

The legal date is February 15, 2027, which is a Monday and a federal holiday. The IRS has not yet announced projected deposit dates for 2027; it usually does in January.

### Can the Taxpayer Advocate release my EITC refund early?

No. TAS says neither it nor the IRS can release any part of an EITC or ACTC refund before February 15, even for hardship.

### Does the PATH Act apply if I only claim the Child Tax Credit?

Only if part of the credit is refundable as the Additional Child Tax Credit. A return that uses only the non-refundable part is not held by this rule.

### Why is my refund still pending after the PATH Act date?

Once the hold ends, a refund that still has no date usually has a second issue, such as an income check, an identity verification letter or a bank detail problem. Check your mail and your IRS online account notices.

## Sources

- [When to expect your refund if you claimed the EITC or ACTC](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit)
- [Taxpayer Advocate Service: Held or stopped refunds](https://www.taxpayeradvocate.irs.gov/get-help/refunds/held-or-stopped-refunds/)
- [26 U.S.C. 6402, Authority to make credits or refunds](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6402&num=0&edition=prelim)
- [Tax Topic 152, Refund information](https://www.irs.gov/taxtopics/tc152)
- [IRS opens 2026 filing season](https://www.irs.gov/newsroom/irs-opens-2026-filing-season)
- [Where's My Amended Return](https://www.irs.gov/filing/wheres-my-amended-return)