By law, the IRS cannot issue refunds before mid-February for tax returns that claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). While the IRS will process your return when it is received, it cannot issue related refunds before mid-February. The IRS expects the earliest EITC/ACTC related refunds to be available in taxpayer bank accounts or on debit cards starting on Feb 27, 2018, if they chose direct deposit and there are no other issues with the tax return