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Changes in tax law may cause a delay in receiving tax refunds for early tax filers. New in 2017, the 2015 Protecting Americans from Tax Hikes (PATH) Act has moved up the Forms W-2 filing deadline for employers and small businesses to January 31st from the previous end-of-February deadline. The new deadline also applies to certain Forms 1099. The new January 31st deadline is designed to help the IRS spot errors in early returns filed by taxpayers. Having the Forms W-2 and 1099 sooner makes it easier to verify legitimate tax returns and send out refunds.
However, the changes will mean that early tax filers who apply for certain tax credits should expect that their refunds will arrive later than in past years. If you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the law prevents the issuing of the refund(s) until February 15th.
The way the calendar dates occur this tax season, even if a qualifying taxpayer has a refund issued on the first available day, February 15th, the money may not arrive even through a direct deposit until the week of February 27th. Financial institutions need a few days to process the deposits and many do not process payments on weekends or holidays. The President’s Day holiday on February 20th will also delay processing. If a taxpayer has requested their refund to be paid by check, the delay in receiving payment could be several days or weeks longer, even into March.
