In late 2015, Congress passed a law prohibiting the IRS from issuing certain refunds prior to February 15 if the refund included Child Tax Credit, Earned Income Tax Credit or the American Opportunity Tax Credit. This is a permanent change in the IRS’s refund practice and procedure
In 2016, it was approximately 9 days after February 15 before the first wave of refunds that included those credits were released by the IRS.
Based on that precedent, we are expecting the first wave of refunds that include those credits on or about February 26, 2018. However, this is nothing more than an educated guess because the IRS has issued no guidance on this subject.