Why do I have the PATH message on Where’s My Refund?

Estimated reading time: 3 minutes

If you claimed the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) you will have values on Form 1040 Lines 27a and/or 28.  If you claimed these credits, your refund is subject the the PATH Act and could see the Path message on the WMR.  When you check the status of your tax refund on the IRS Where’s My Refund tool, you with see the PATH message until after February 15th. This does not apply if you only claimed the standard Child Tax Credit (CTC). Learn more about the Path Act.

To see if you claimed these credits, look at your 1040 Tax Form

Look on Page 2 of the 1040

Line 27a – EITC

If there is a value on Line 27a, your refund is subject to the Path Act because of the Earned Income Tax Credit (EITC).

Line 28 – ACTC

If there is a value on Line 28, your refund is subject to the Path Act because of the Additional Child Tax Credit (ACTC).

Line 19 – CTC

If there is a value on Line 19 ONLY, but not the others your refund is NOT subject Path Act.

PATH Act Status message

What is the Path Act?

The Protecting American From Tax Hikes (PATH) Act is a law that was enacted in 2015. Part of the PATH Act affects those filing with Earned Income Credit (EIC) or the Additional Child Tax Credit (ACTC) as those refunds cannot be issued prior to February 15th.

According to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue refunds before mid-February for tax returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit.  This applies to the entire refund, even the portion not associate with these credits.  Check Where’s My Refund in mid- to late February for your personalized refund status.  It’s updated once a day and remains the best way to check the status of your refund.