The IRS PATH Act Update 2026 is the most critical news for millions of taxpayers awaiting their Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) refunds. As of February 11, 2026, the mandatory freeze on these specific refunds is set to lift.
The wait is almost over. If you claimed these credits, your money is finally being unlocked. However, simply checking standard tools might not be enough. This guide covers the IRS PATH Act Update 2026 timeline, “secret” transcript codes, and what to do if you see “Tax Topic 152.”
For details on maximizing your return before it arrives, see our guide on the 2026 Tax Refund Checklist.
IRS PATH Act Update 2026: Official Deposit Schedule
The “Protecting Americans from Tax Hikes” (PATH) Act requires the IRS to hold EITC/ACTC refunds until mid-February. Here is the official IRS PATH Act Update 2026 schedule:
While the broader federal budget is undergoing adjustments due to New Tariff Revenues and DOGE Budget Cuts, these automated tax refunds are prioritized.
Decoding Codes: Tax Topic 152 vs. Code 846
Understanding these codes is the “secret weapon” for tracking your IRS PATH Act Update 2026 status.
1. Tax Topic 152 (Don’t Panic)
If you see Tax Topic 152 on the WMR tool, breathe easy. It simply means “Return Received and Being Processed.” For PATH Act filers, this is the standard placeholder message until Feb 17. It does NOT mean you are being audited.
2. Transcript Code 846 (The Holy Grail)
Experienced filers check their IRS Account Transcripts instead of WMR. Look for Code 846: Refund Issued.
If you see Code 846 with a date (e.g., 02-27-2026), that is your GUARANTEED deposit date, even if WMR hasn’t updated yet.
Who Is Affected by the PATH Act?
If you claimed the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC), your refund is subject to this hold. Here are the estimated 2026 income limits:
- Single / Head of Household: Income under ~$59,187 (varies by children).
- Married Filing Jointly: Income under ~$66,819 (varies by children).
- Investment Income Cap: Must be under $11,600.
For details on CTC amounts, read our $3,600 Child Tax Credit Guide.
Steps to Take While Waiting
To avoid frustration with the IRS PATH Act Update 2026, follow these steps:
- Wait until Feb 17: Resist checking the “Where’s My Refund” tool excessively before this date.
- Check WMR Online: Use the IRS Refund Tool for the most accurate projection.
- Monitor Your Bank: If WMR says “Sent,” check your bank account around Feb 27.
Related Financial Relief for 2026
Waiting for your refund can be tough. Check out these other potential financial resources while you wait:
- Seniors: $3,600 Flex Card Eligibility
- State Relief: 15 States Sending Checks in Feb 2026
- Stimulus Updates: $2,000 Fourth Stimulus Check Fact Check
FAQ: IRS PATH Act Update 2026
Q: Why is my refund delayed?
A: The PATH Act mandates a freeze until mid-February to prevent identity theft fraud on EITC/ACTC claims. This is a federal law, not an IRS error.
Q: Will filing early speed this up?
A: No. Even if you filed in January, the IRS cannot release these specific funds until Feb 15.
Q: Can the government take my refund for debts (Offset)?
A: Yes. If you owe back taxes, child support, or state agency debts, the Bureau of the Fiscal Service can reduce (offset) your refund. The WMR tool usually displays Tax Topic 203 if an offset occurs.