Regarding C-freeze holds and when they are lifted for PATHers

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  • #4362270 Reply
    pikachu

    C- Freeze – Refund Holds
    The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), was enacted on December 18, 2015. The PATH Act contains several changes to the tax law that affect individuals, families, and businesses, and help safeguard against tax fraud. The PATH Act mandates that the IRS not issue any refund on tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until February 15th.
    All current year tax returns that claim EITC and/or ACTC filed before February 15th, will contain a C- freeze on the account, to hold the refund.
    Prior to February 15th, the refund cannot be released:
    by inputting any type of adjustment to the account
    due to a hardship (hardships will not be considered as long as the C- freeze is on the account). This includes the part of the refund that is not associated with the EITC or ACTC.
    The C- freezes will be systemically released on February 15th for modules processed daily, and on the first Thursday after February 15th for modules processed weekly. If February 15th falls on a Thursday, both daily and weekly modules will be systemically released on the 15th. Module processing can be found in the upper right corner on CC IMFOL. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, and IRM 21.4.1.4.2, Return/Refund Located, for additional information.

Reply To: Regarding C-freeze holds and when they are lifted for PATHers

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  • #4362514 Reply

    3 cents worth

    So tomorrow for weeklies?

    😰🔫

    #4362507 Reply

    Jim Z
    @jimz

    This is solid info thanks for sharing.

    #4362489 Reply

    pikachu

    The C- freezes will be systemically released on February 15th for modules processed daily, and on the first Thursday after February 15th for modules processed weekly.

    #4362487 Reply

    pikachu

    @tiffshie I believe so.

    If February 15th falls on a Thursday, both daily and weekly modules will be systemically released on the 15th. Module processing can be found in the upper right corner on CC IMFOL. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, and IRM 21.4.1.4.2, Return/Refund Located, for additional information.

    #4362447 Reply

    tiffshie
    @tiffshie

    When you say process do y mean issue the refund?

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Reply To: Regarding C-freeze holds and when they are lifted for PATHers

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