2017 IRS Early Tax Refund Delay
Congress passed the "Protecting Americans from Tax Hikes (PATH) Act of 2015." The section of the law that focuses on refunds, section 201, kicks into gear this year.
Under the new law, the IRS must wait until February 15, to issue refunds to taxpayers who claimed the earned-income tax credit (EITC) or the additional child tax credit (ACTC).
Affected taxpayers should expect the IRS to hold their entire refund check. The IRS isn't allowed to release the part of the refund that is not associated with the EITC and ACTC.
Office Simplicity
Tax & Accounting Service
The IRS delays tax refund until Feb 15 for returns with Earned Income Credit or Additional Child Credit !