PATH Act refund dates.

Refunds that include the Earned Income Tax Credit or the Additional Child Tax Credit cannot be issued before mid-February. The whole refund waits, not only the credit.

Code 768 or 766 on your transcript? See where you are in the PATH queue.

Check my refund

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PATH Act refund date: key facts
Item	IRS figure
Earliest issue date	February 15
Updated status	about February 21 for early filers
2026 season	most by March 2 with direct deposit
Held	the entire refund

The rule

The Protecting Americans from Tax Hikes (PATH) Act added IRC 6402(m): no credit or refund for a year in which the return claims the EITC or the ACTC may be made before February 15 of the following year. The IRS applies it to the entire refund.

What happened in 2026

The IRS said Where's My Refund would show an updated status by February 21 for most early EITC and ACTC filers, and that people who filed online, chose direct deposit and had no issues with their return could expect the refund by March 2.

February 15, 2027

February 15, 2027 is a Monday and also Washington's Birthday, a federal holiday on which federal offices and the Federal Reserve are closed. Expect the first PATH Act deposits on a business day after it.

On your transcript

Code 768 (earned income credit) or 766 (refundable credit) with no 846 yet is the PATH hold. A code 570 on top of it is a separate review.

Next steps.

Questions people ask

Why is my whole refund held, not just the credit?

The IRS applies the PATH Act hold to the entire refund on a return that claims the EITC or the ACTC.

When will PATH Act refunds arrive in 2027?

Not before February 15, 2027. In 2026 the IRS expected most of them by March 2 for e-filed returns with direct deposit and no issues; it publishes the new date each season.

Does filing early help?

It puts you at the front of the queue that opens in mid-February, but no PATH refund is issued earlier.

Sources

Checked against these sources on October 30, 2026.