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https://www.irs.gov/newsroom/to-help-taxpayers-irs-clarifies-some-common-early-filing-season-myths
Note the Feb 17 reference here:
https://www.irs.gov/pub/irs-pdf/p2043en.pdf
However, not everyone who has dependents qualifies for EIC or ACTC.
Please see the following regarding possible delays for returns claiming EIC or Additional Child Tax Credit: EIC/ACTC potential delay
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