Who is affected by PATH

[pptal]

Im soo confused if im affected by PATH 

i never claimed my ctc last yr and now claiming the full amount this tax season am i included with PATH?

[Critter-3]

When you look at the IRS  Where's My Refund? tool it will tell you if your return will be delayed by the PATH act.  Since the CTC is listed on the same line as the ACTC this year we do not know if it will be delayed ... there have been no reports yet.  So expect the refund to come in early March and be thrilled if it comes earlier.    https://www.irs.gov/refunds

[Opus 17]

Why does it matter?  You get paid when you get paid?  The PATH act applies to EIC and to the "additional child tax credit", which is a credit that can be refunded to you even if you owe no income tax.  The basic child tax credit can only reduce your tax owed.  It is only the additional child tax credit that can be refunded if you owed no income tax. 

The additional child tax credit is shown on form 1040, line 28.  Print or review your tax return.  If you are claiming an amount on line 28, the IRS will delay your refund under the PATH act.  However, the IRS is so backlogged still from last year, I don't know if it will actually make a difference. 

[Opus 17]

@Critter-3 

Check schedule 8812, I think the non-refundable/refundable calculation is still done this year, just the formula is different.