According to a recent survey, 49 percent of respondents are somewhat or very dependent on their tax refund, which for many taxpayers is the single largest financial transaction of the year. However, 51 percent of taxpayers were unaware that their refund could be delayed if they claimed the earned income tax credit (EITC) or the additional child tax credit (ACTC). Last year, roughly 15 million taxpayers claiming the EITC or ACTC were impacted by the law delaying these refunds. This year, the IRS expects the refunds to be delayed until the week of Feb. 27 due to the Protecting Americans from Tax Hikes (PATH) Act. So start filing early so that you can be first in line when the IRS begins releasing refunds, upon completion of tax return.