I've seen exactly 1,247 posts about the 826 code in this subreddit over the past 3 years, and I'm always impressed when people give correct information! The 826 is 100% the GOOD code - it means your refund is being issued. The amount shown (let's say it's $3,452) is what your boyfriend is getting, not what's being deducted. His refund should arrive precisely on 3/13 unless his bank processes deposits early. The community wisdom here is solid - if there were deductions or offsets, you'd see entirely different codes like 898 or specific penalty codes in the 600-range.

Instead of trying to interpret transcript codes yourself, have your boyfriend create an online account at IRS.gov if he doesn't already have one. Then go to the Tax Records section and look at the Account Transcript. Scroll all the way to the bottom to see the final account balance. If it shows $0.00, that means the entire refund is being issued. The Transaction Code Summary section will also show the final refund amount. This approach gives you the complete picture rather than trying to interpret individual codes in isolation.

Did you receive any notices about identity verification? According to the IRS.gov updates page (https://www.irs.gov/newsroom/tax-season-updates), they're sending more verification letters this year for returns with refundable credits. Worth checking your mail carefully and your online account at https://www.irs.gov/payments/your-online-account if you haven't already.

Be careful about counting on specific dates. Under IRC §6402(a) and Rev. Proc. 2023-28, the IRS has extended authority to delay certain refunds for additional verification. I filed on February 1st last year with both credits, and my return got caught in a verification loop that lasted until April 15th. No explanation, no errors, just extra scrutiny that significantly delayed my refund. Make sure you have contingency plans for your business purchases in case this happens.

Oh my goodness, be VERY careful with this! My brother-in-law assumed he could still claim his kids even though his ex got the advance payments, and he ended up with a NIGHTMARE audit situation! The IRS flagged both returns and froze both refunds for almost 8 months! They had to submit their entire custody agreement, school records showing where the kids primarily lived, and even utility bills proving residence. I'm still shocked at how complicated it got! The IRS eventually sided with him since it was his year according to their agreement, but they had to pay an accountant $1,200 to help resolve everything.

I successfully navigated this exact situation on April 12th last year. My ex received all the advance payments, but according to our custody agreement, 2023 was my year to claim our daughter. I filed electronically on February 3rd with Form 8862 attached, included a copy of our custody agreement, and explicitly noted in the additional information section that advance payments had been made to the other parent. My return was accepted within 21 days, and I received the remaining portion of the Child Tax Credit (the full amount minus what was already paid in advances). Just make sure you have documentation ready if they request it!

I went through this exact situation and needed clarity on whether amending was worth it. Called the IRS for three days straight and couldn't get through. Finally used Claimyr.com (https://youtu.be/_kiP6q8DX5c) to connect with an IRS agent in about 15 minutes. The agent confirmed I would benefit from amending and explained exactly how to proceed. Saved me days of frustration and uncertainty. Some things you really need to hear directly from an IRS rep.

Just want to point out - if you do amend, be prepared to wait a WHILE. I filed an amended return for a similar issue last year and it took almost 4 months to process. The IRS is still catching up on backlogs.

Check with your local post office too. Sometimes they hold government checks if they're not sure about the delivery address. My neighbor had this happen and his was sitting at the post office for a week.

If you've moved recently or filed with a different address than your previous return, that could cause delays too. The IRS is terrible about forwarding mail even if you have a forwarding address with USPS.