Child Tax Credit of $500 for 17-year-old - Does PATH Act Still Apply?

According to IRC §24(h)(4) and the PATH Act provisions under §201 of Public Law 114-113, any portion of the Child Tax Credit that is refundable (the Additional Child Tax Credit) is subject to the PATH Act processing delay, regardless of the amount. The $500 credit for a 17-year-old dependent is technically a different classification than the full CTC for younger children, but if any portion of your husband's credit is refundable rather than just offsetting tax liability, it would still fall under the PATH Act review period. The IRS cannot, by law, issue refunds before mid-February for returns claiming these credits.

I went through something similar last year with my 17-year-old. Did you check if the $500 is actually classified as the Child Tax Credit or if it's the Credit for Other Dependents? They look similar on the return but are treated differently by the IRS.

I had this exact issue last year and waited over 6 weeks with no updates. I finally got tired of checking WMR every day and called the IRS. It took me several days of calling to get through, which was incredibly frustrating. I eventually used Claimyr (https://claimyr.com) and got connected to an agent in about 15 minutes. The agent confirmed my return was just stuck in the PATH Act verification process despite only having the $500 credit. I might have waited another month if I hadn't called. Sometimes you just need to speak directly with someone at the IRS to understand what's happening with your specific return.

I experienced this specific situation with my stepson who turned 17 last year. We received the $500 partial CTC and our refund was definitely held by the PATH Act. Our timeline was: Filed on January 29th, return accepted same day, transcript updated with 570 code on February 15th, received 846 Direct Deposit code on February 22nd, and money hit our account on February 27th. The key indicators to watch on your transcript are the 570 (refund hold) and 971 (notice issued) codes, which typically appear together during PATH review. Once those clear and you see an 846 code with a date, you're set.

I'm not 100% convinced the $500 credit for 17-year-olds falls under PATH Act delays. My friend got her refund in just 14 days with a similar situation. Could there be something else going on with your return? Maybe a mismatch or verification issue? Has anyone else received their refund quickly with the $500 credit for an older dependent?

I believe there might be some confusion here. The PATH Act definitely applies to any portion of the refundable Child Tax Credit, which could possibly include the $500 credit for 17-year-olds, depending on how it was claimed. The IRS generally treats all CTC claims with extra scrutiny, regardless of the amount. In my experience working with several families in similar situations, the processing time seems to vary somewhat, but most returns with any CTC component tend to be held until at least mid-February. It's possible your friend's return had other factors that expedited processing.

CALL THE IRS IMMEDIATELY! The 21-day mark is when you should contact them if you haven't received your refund. The PATH Act only holds refunds until February 15th, and we're now past that date. If you filed February 3rd, you should have your money by now unless there's another issue. Don't wait - call them at 7am when they open to minimize wait times. Ask specifically if there are any flags or holds on your account beyond the normal PATH Act review.

Let me clarify a few points about the PATH Act and the Child Tax Credit for 2023 tax returns: • The PATH Act delays refunds for returns claiming EITC and the refundable portion of CTC (Additional Child Tax Credit) • For 17-year-olds in 2023, the $500 credit is technically part of the Child Tax Credit structure • Whether PATH applies depends on if any portion is refundable vs. just reducing tax liability • The 21-day processing guideline is separate from PATH Act holds • Many returns are taking longer than 21 days this tax season due to high volume