What is the EITC/ACTC refund hold rule?

The PATH Act requires the IRS to hold refunds for returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until at least February 15. The IRS uses this time to verify eligibility. Most EITC/ACTC refunds are released by late February to early March 2025. This applies even if you filed in January.