The IRS notes refunds for taxpayers claiming the Earned Income Tax Credit and the Additional Child Tax Credit will not immediately available, with anticipated date for deposits into bank accounts or on debit cards no earlier than February 27. While returns will be processed when received, a law enacted last year mandates the delay as a way to combat filing fraud. Many software companies and tax professionals will be using a tax software product for the first time will need their adjusted gross incomes from 2016 returns to file electronically. Those using the same tax software as last year will not need to enter prior-year information to electronically sign 2017 returns.