Below is a general timeline based on previous tax seasons and the Protecting Americans from Tax Hikes (PATH) Act requirements. As of now, the IRS has announced the official start date for the 2024 filing season that is 27th Jan 2025. However, you can expect some version of the following schedule, subject to official IRS confirmation in late December or early January:
1. Typical Start of E-Filing
- Mid to Late January
In recent years, the IRS has begun accepting and processing most electronically filed (e-file) returns around the third or fourth week of January. - IRS Announcement
The IRS typically reveals the exact “opening day” a few weeks beforehand through a news release.
2. PATH Act Delay for Certain Credits
What Is the PATH Act?
The Protecting Americans from Tax Hikes (PATH) Act requires the IRS to hold refunds on returns claiming the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC) until at least mid-February. This measure helps the IRS combat tax fraud and identity theft.
How It Affects the Child Tax Credit
- Two Versions of the Child Tax Credit:
- Standard Child Tax Credit (CTC): Up to \$2,000 per qualifying child (with partial refundability).
- Additional Child Tax Credit (ACTC): The refundable portion for those whose CTC exceeds their tax liability.
- Delay Applies Primarily to ACTC and EITC: If you’re only claiming the nonrefundable portion of the Child Tax Credit (i.e., you do not qualify for or are not claiming the ACTC or EITC), you generally will not face the same mandatory delay.
Authoritative Source (PATH Act)
3. Expected Timeline for Returns with Child Tax Credit
- Filing Opens (Late January)
- Taxpayers can e-file returns with Child Tax Credit (CTC or ACTC) starting on or around the IRS’s opening day.
- First Wave of Refunds (Late January–Early February)
- If you’re not claiming EITC or ACTC, you may see refunds within 21 days of acceptance, assuming no issues.
- PATH Act Hold (Mid-February)
- Refunds with EITC or ACTC are held until at least mid-February (the IRS cannot issue them before then).
- Refund Issuance (Late February or Early March)
- The earliest direct deposits for returns with EITC/ACTC often show up around late February.
- If all information checks out, many receive them by the first week of March.
Note: These dates can shift slightly. Each year, the IRS publishes specific guidance on the earliest possible refund dates for PATH Act–affected returns.
Authoritative Source (Refund Timing)
- IRS “Where’s My Refund?” – Updates refund status and timing daily
- IRS Publication 2043 – IRS Refund Cycle Chart (when issued)
4. Checking Your Refund Status
- “Where’s My Refund?” – IRS.gov/refunds
- You can start checking your refund status 24 hours after e-filing (or about 4 weeks after mailing a paper return).
- IRS2Go App
- Official IRS mobile app with the same refund status tracker.
Three Stages in the Refund Tracker:
- Return Received
- Refund Approved
- Refund Sent
5. Final Tips
- File Electronically & Use Direct Deposit
- The fastest way to get your refund, even if claiming the Child Tax Credit, is e-file + direct deposit.
- Avoid Errors
- Mistakes in your return or missing documents (Forms W-2, 1099, etc.) can further delay processing.
- Respond Promptly to IRS Notices
- If your return is flagged for identity verification or other issues, respond quickly to keep things moving.
- Monitor Official Announcements
- Watch the IRS Newsroom for exact dates. The IRS typically confirms the official open of tax season in December or early January.
Bottom Line
- E-File Start: Historically late January.
- PATH Act Delay: Refunds involving EITC or the Additional Child Tax Credit (ACTC) cannot be issued before mid-February.
- Possible Deposit Dates: Many filers with EITC/ACTC see their refunds late February into early March.
- Check IRS Tools: Use Where’s My Refund? daily for the most accurate status after you file.
Until the IRS issues formal 2024 tax season dates, the above timeline is the best estimate based on recent years and the PATH Act requirements. If you have a non-ACTC Child Tax Credit and no EITC, you may receive your refund within the standard 21-day goal, assuming no processing complications.
Based on the latest information, here are the key dates and details for the 2025 tax filing season:
1. Start of E-Filing
- January 27, 2025: The IRS will begin accepting and processing electronically filed (e-file) tax returns on this date.
2. PATH Act Delays for Certain Credits
- Protecting Americans from Tax Hikes (PATH) Act: This act mandates that the IRS cannot issue refunds for tax returns claiming the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC) before mid-February. This delay allows the IRS to conduct additional reviews to prevent fraudulent claims.
3. Expected Refund Timeline for Returns with EITC or ACTC
- Mid-February 2025: The IRS anticipates that taxpayers who claim the EITC or ACTC and file electronically with direct deposit may begin receiving their refunds by late February, provided there are no issues with their tax returns.
4. Checking Your Refund Status
- “Where’s My Refund?” Tool: Taxpayers can check the status of their refunds using this tool on the IRS website. It provides updates on the processing stages: Return Received, Refund Approved, and Refund Sent.
5. Filing Deadline
- April 15, 2025: This is the deadline to file your 2024 tax return or request an extension. Filing for an extension grants additional time to submit your return but does not extend the time to pay any taxes owed.
6. Recommendations
- File Electronically and Use Direct Deposit: This method is the fastest and most secure way to receive your refund. The IRS issues most refunds within 21 days for e-filed returns with direct deposit.
- Avoid Common Errors: Ensure all information is accurate to prevent processing delays. Common mistakes include incorrect Social Security numbers, misspelled names, and inaccurate bank account numbers.
Please note that while these dates are based on the most recent information available, it’s always advisable to check the IRS website or consult with a tax professional for the most current updates and personalized advice.
Disclaimer: The information provided is for general informational purposes and should not be considered legal or tax advice. Tax laws are complex and subject to change. For advice specific to your situation, consult a qualified tax professional or refer to official IRS resources.