Some financial institutions will

not allow a joint refund to be

deposited to an individual

account. If the direct deposit is

rejected, a check will be sent instead. The

IRS is not responsible if a financial

institution rejects a direct deposit.

Your social security number

Form 8888

Department of the Treasury

Internal Revenue Service

Direct Deposit of Refund to More Than One Account

© See instructions below and on back.

© Attach to Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ,

Form 1040-SS, or Form 1040-PR.

OMB No. 1545-0074

Attachment

Sequence No. 56

Name(s) shown on return

Purpose of Form

Use Form 8888 if you want us to directly

deposit your tax refund to either two or

three of your accounts at a bank or other

financial institution (such as a mutual fund,

brokerage firm, or credit union). If you file

Form 8888, you cannot choose to get any

part of your refund as a check. You cannot

request a deposit of your refund to an

account that is not in your name (such as

your tax preparer’s own account). An

account can be a checking, savings, or

other account such as an individual

retirement arrangement (IRA) (see page 2

for more information on IRAs), health

savings account (HSA), Archer MSA, or

Coverdell education savings account (ESA).

You cannot have your refund deposited

into more than one account if you file Form

1040EZ-T, Request for Refund of Federal

Telephone Excise Tax, or Form 8379,

Injured Spouse Allocation.

Why Use Direct Deposit?

● You get your refund faster by direct

deposit than you do by check.

● Payment is more secure. There is no

check that can get lost or stolen.

● It saves tax dollars. It costs the

government less to refund by direct

deposit.

Lines 1a, 2a, and 3a

The IRS is not responsible for a

lost refund if you enter the

wrong account information. You

should check with your financial

institution to get the correct routing and

account numbers and make sure your

deposit will be accepted. Do not use the

routing number on a deposit slip if it is

different from the routing number on your

checks.

1a Amount to be deposited in first account 1a

Routing number

Account number

b c Checking Savings

d

©

2a Amount to be deposited in second account 2a

Routing number

Account number

b c Checking Savings

d

©

3a Amount to be deposited in third account 3a

Routing number

Account number

b c Checking Savings

d

©

Total amount to be directly deposited. Add lines 1a, 2a, and 3a. The total must equal the amount 

shown on Form 1040, line 74a; Form 1040A, line 45a; Form 1040EZ, line 12a; Form 1040NR, 

line 72a; Form 1040NR-EZ, line 24a; Form 1040-SS, line 12a; or Form 1040-PR, line 12a 

4

4

Note. If you want your refund deposited to

only one account, do not complete this

form. Instead, you can request a direct

deposit of your refund on the tax return

you are filing.

● It is more convenient. You do not have

to make a trip to the bank to deposit your

check.

If you file a joint return and you complete

and attach Form 8888, you are allowing

your spouse to receive the refund on your

behalf. This cannot be changed later.

Specific Instructions

Enter the portion of your refund you want

directly deposited to each account. Each

deposit must be at least $1. The amount of

your refund can be found on Form 1040,

line 74a; Form 1040A, line 45a; Form

1040EZ, line 12a; Form 1040NR, line 72a;

Form 1040NR-EZ, line 24a; Form 1040-SS,

line 12a; or Form 1040-PR, line 12a. The

total of lines 1a, 2a, and 3a must equal the

total amount of your refund.

Do not include

the check number.

1234

SAMPLE

JEFFREY MAPLE

SUZANNE MAPLE

123 Pear Lane

Anyplace, VA 20000

15-0000/0000

PAY TO THE

ORDER OF $

DOLLARS

ANYPLACE BANK

Anyplace, VA 20000

For

|:250250025|:202020"’86". 1234

Note. The routing and account numbers may be in different places on your check.

Routing

number

Account

number

Ä

Ä

Sample Check

General Instructions

CAUTION

2006

Do not file a Form 8888 on

which you have crossed out or

whited out any numbers. If you

do, the IRS will reject your

direct deposit and send you a check.

CAUTION

CAUTION

The routing number must be nine digits.

The first two digits must be 01 through 12

or 21 through 32. Otherwise, the direct

deposit will be rejected and a check sent

instead. On the sample check, the routing

number is 250250025. Jeffrey and Suzanne

Maple would use that routing number

unless their financial institution instructed

them to use a different routing number for

direct deposits.

Lines 1b, 2b, and 3b

Your check may state that it is

payable through a financial

institution different from the one

at which you have your account.

If so, do not use the routing number on

that check. Instead, contact your financial

institution for the correct routing number to

enter.

CAUTION
Form 8888 (2006) Page 2

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

The average time and expenses

required to complete and file this form

will vary depending on individual

circumstances. For the estimated

averages, see the instructions for your

income tax return.

If you have suggestions for making

this form simpler, we would be happy to

hear from you. See the instructions for

your income tax return

Check the appropriate box for the type

of account. Do not check more than one

box for each line. If your deposit is to an

account such as an IRA, HSA, or other

similar account, ask your financial

institution whether you should check the

“Checking” or “Savings” box. You must

check the correct box to ensure your

deposit is accepted.

Lines 1c, 2c, and 3c

You can have your refund directly

deposited to a traditional IRA, Roth IRA,

or SEP-IRA, but not a SIMPLE IRA.You

must establish the IRA at a bank or

other financial institution before you

request direct deposit. Make sure your

direct deposit will be accepted. You

must also notify the trustee of your

account of the year to which the deposit

is to be applied. If you do not, the

trustee can assume the deposit is for the

year during which you are filing your

return. For example, if you file your 2006

return during 2007 and do not notify the

trustee in advance, the trustee can

assume the deposit to your IRA is for

2007. If you designate your deposit to

be for 2006, you must verify that the

deposit was actually made to the

account by the due date of the return

(without regard to extensions). If the

deposit is not made to your account by

the due date (without regard to

extensions), the deposit is not an IRA

contribution for 2006. In that case, you

must file an amended 2006 return and

reduce any IRA deduction and any

retirement savings contributions credit

you claimed.

For more information on IRAs,

see Pub. 590, Individual

Retirement Arrangements

(IRAs).

The total on line 4 must equal the

amount you want refunded to you

shown on your tax return (Form 1040,

line 74a; Form 1040A, line 45a; Form

1040EZ, line 12a; Form 1040NR, line

72a; Form 1040NR-EZ, line 24a; Form

1040-SS, line 12a; or Form 1040-PR,

line 12a). If the total on line 4 is different,

a check will be sent instead.

Line 4

TIP

You and your spouse, if filing

jointly, each may be able to

contribute up to $4,000

($5,000 if age 50 or older at

the end of 2006) to a traditional IRA or

Roth IRA for 2006. You may have to pay

a penalty if your contributions exceed

these limits.

Changes in Refund Due to

Math Errors or Refund

Offsets

Math errors. The following rules apply if

your refund is increased or decreased

due to a math error.

Refund increased. If you made an

error on your return and the amount of

your refund is increased, the additional

amount will be deposited to the last

account listed. If you asked that your

refund be split among three accounts,

any increase will be deposited to the

account shown on line 3. If you asked

that your refund be split among two

accounts, any increase will be deposited

to the account shown on line 2.

Example. Your return shows a refund

of $300 and you ask that the refund be

split among three accounts with $100 in

each account. Due to an error on the

return, your refund is increased to $350.

The additional $50 will be added to the

deposit to the account shown on 

line 3.

Refund decreased. If you made an

error on your return and the amount of

your refund is decreased, the decrease

will be taken first from any account

shown on line 3, next from the account

shown on line 2, and finally from the

account shown on line 1.

Example. Your return shows a refund

of $300 and you ask that the refund be

split among three accounts with $100 in

each account. Due to an error on your

return, your refund is decreased by

$150. You will not receive the $100 you

asked us to deposit to the account on

line 3 and the deposit to the account

shown on line 2 will be reduced by $50.

Note. If you appeal the math error and

your appeal is upheld, the resulting

refund will be deposited to the account

on line 1.

Past-due federal tax. If you owe

past-due federal tax and your refund is

offset by the IRS to pay the tax, the

past-due amount will be deducted first

from any deposit to an account shown

on line 3, next from the deposit to the

account shown on line 2, and finally

from the deposit to the account shown

on line 1.

account on line 3 and the deposit to the

account shown on line 2 will be reduced

by $50.

Other offsets. If you owe other

past-due amounts (such as state income

tax, child support, spousal support, or

certain federal nontax debts, such as

student loans) subject to offset by the

Treasury Department’s Financial

Management Service (FMS), the

past-due amounts will be deducted first

from the deposit to the account with the

lowest routing number. Any remaining

amount due will be deducted from the

deposit to the account with the next

lowest routing number and then from the

deposit to the account with the highest

routing number.

If the deposit to one or more

of your accounts is changed

due to a math error or refund

offset, and that account is

subject to contribution limits, such as an

IRA, HSA, Archer MSA, or Coverdell

ESA, or the deposit was deducted as a

contribution to a tax-favored account on

your tax return, you may need to correct

your contribution or file an amended

return.

Example. You deduct $1,000 on your

2006 tax return for an IRA contribution.

The contribution is to be made from a

direct deposit of your 2006 refund. Due

to an offset by the FMS, the direct

deposit is not made to your IRA. You

need to correct your contribution by the

due date of your return (determined

without regard to any extension) or file

an amended return.

CAUTION

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by Internal Revenue Code section 6103.

Example. Your return shows a refund

of $300 and you asked us to split the

refund among three accounts with $100

in each account. You owe $150 from a

prior tax year. You will not receive the

$100 you asked us to deposit to the

Individual Retirement Arrangement

(IRA)

CAUTION

Refund offset. The following rules apply

if your refund is offset (used) to pay

past-due federal tax or certain other

debts.

The rules below explain how your direct

deposits may be adjusted.