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

2009

Attachment 

Sequence No. 56

Name(s) shown on return Your social security number

1a Amount to be deposited in first account . . . . . . . . . . . . . . . . . . . . 1a 

b Routing number ©c Checking Savings

d Account number

2 a Amount to be deposited in second account . . . . . . . . . . . . . . . . . . . 2a 

b Routing number ©c Checking Savings

d Account number

3 a Amount to be deposited in third account . . . . . . . . . . . . . . . . . . . . 3a 

b Routing number ©c Checking Savings

d Account number

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

shown on Form 1040, line 73a; Form 1040A, line 46a; Form 1040EZ, line 12a; Form 1040NR, 

line 68a; Form 1040NR-EZ, line 23a; Form 1040-SS, line 13a; or Form 1040-PR, line 13a. . . . . 4 

General Instructions

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) in the United States. 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), 

health savings account (HSA), Archer MSA, 

Coverdell education savings account (ESA), or 

TreasuryDirect® online account. Form 8888 

can also be used to buy up to $5,000 in U.S. 

Series I Savings Bonds. You cannot have your 

refund deposited into more than one account 

if you file Form 8379, Injured Spouse 

Allocation.

Note. If you want your refund deposited to

only one account, do not complete this form.

Instead, request direct deposit on your tax

return.

¶!

CAUTION

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 

request and send you a check.

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 is more convenient. You do not have to 

make a trip to the bank to deposit your check.

● It saves tax dollars because it costs the 

government less.

¶!

CAUTION

The IRS is not responsible for a 

lost refund if you enter the wrong 

account information. Check with 

your financial institution to get the 

correct routing and account numbers and to 

make sure your direct 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.

IRA

You can have your refund (or part of it) 

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 or 

custodian of your account of the year to 

which the deposit is to be applied (unless the 

trustee or custodian will not accept a deposit 

for 2009). If you do not, the trustee or 

custodian can assume the deposit is for the 

year during which you are filing your return. 

For example, if you file your 2009 return 

during 2010 and do not notify the trustee or 

custodian in advance, the trustee or 

custodian can assume the deposit to your IRA 

is for 2010. If you designate your deposit to 

be for 2009, 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 by that 

date, the deposit is not an IRA contribution for 

2009. In that case, you must file an amended 

2009 return and reduce any IRA deduction 

and any retirement savings contributions 

credit you claimed.

¶!

CAUTION

You and your spouse, if filing 

jointly, each may be able to 

contribute up to $5,000 ($6,000 if 

age 50 or older at the end of 

2009) to a traditional IRA or Roth IRA for 

2009. The limit for 2010 is $5,000 ($6,000 if 

age 50 or older at the end of 2010). A higher 

limit may apply for 2009 if you were a 

participant in a 401(k) plan and your employer 

was in bankruptcy in an earlier year. You may 

owe a penalty if your contributions exceed 

these limits.

TIP

For more information on IRAs, see 

Pub. 590, Individual Retirement 

Arrangements (IRAs).

TreasuryDirect® Account

You can request a deposit of your refund (or 

part of it) to a TreasuryDirect® online account 

to buy U.S. Treasury marketable securities 

and bonds. For details on how to do this, go 

to www.treasurydirect.gov.

U.S. Series I Savings Bonds 

You can request a deposit of your refund (or 

part of it) to buy up to $5,000 in U.S. Series I 

Savings Bonds. The amount you request must 

be a multiple of $50. You do not need a 

TreasuryDirect® account for this option. If you 

select this option, the bonds will be issued in 

your name. If you file a joint return, the bonds 

will be issued in the names of both you and 

your spouse. You cannot designate a 

beneficiary under this option. To select this 

option, just follow these steps:

● Fill in line 1a, 2a, or 3a with a dollar 

amount, not exceeding your total refund, that 

is a multiple of $50, but not more than $5,000. 

For example, if your refund is $280, you can 

enter up to $250 on the appropriate line. The 

remaining dollar amount must be deposited to 

another financial account, such as your 

savings or checking account. 

● Enter the following routing number on line 

1b, 2b, or 3b: 043736881.

● Check the "Savings" box on line 1c, 2c, or 

3c.

● Enter the following letters as the account 

number on line 1d, 2d, or 3d: BONDS.

Note. If your refund is an exact multiple of 

$50, but not more than $5,000, and you want 

to use the entire amount to buy bonds, do not 

complete this form. Instead, enter the above 

information on the appropriate lines on your 

tax return.

For Paperwork Reduction Act Notice, see the instructions for your tax return. Cat. No. 21858A Form 8888 (2009)
Form 8888 (2009) Page 2 

You will receive the amount you designated 

by mail in the form of U.S. Series I Savings 

Bonds. However, if you make an error in 

figuring your refund, the bond request is not a 

multiple of $50, or your refund is offset for any 

reason, this option will not apply and the 

entire amount of your refund will be sent to 

you in the form of a check. If you have 

determined that IRS processed your refund 

and placed the order for your bonds, you can 

contact the Treasury Retail Securities site at 

1-800-245-2804 to inquire about the status of 

your bonds. 

Specific Instructions

If you file a joint return and you complete and 

attach Form 8888, your spouse may get at 

least part of the refund.

¶!

CAUTION

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.

Lines 1a, 2a, and 3a

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 

73a; Form 1040A, line 46a; Form 1040EZ, 

line 12a; Form 1040NR, line 68a; Form 

1040NR-EZ, line 23a; Form 1040-SS, line 13a; 

or Form 1040-PR, line 13a. The total of lines 

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

your refund.

Lines 1b, 2b, and 3b

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 will be sent instead. 

On the sample check below, 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.

Ask your financial institution for the correct 

routing number to enter if:

● Your deposit is to a savings account that 

does not allow you to write checks, or

Sample Check 

Account 

number

Routing 

number

JEFFREY MAPLE 

SUZANNE MAPLE 

123 Pear Lane 

Anyplace, VA 20000 

SAMPLE 1234

¶

15-0000/0000

PAY TO THE 

ORDER OF $

DOLLARS

ANYPLACE BANK 

Anyplace, VA 20000

For

Do not include

the check number.

| | :250250025 :202020"'86". 1234 §

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

● Your checks state they are payable through 

a financial institution different from the one at 

which you have your account.

Lines 1c, 2c, and 3c

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, brokerage account, or 

other similar account, ask your financial 

institution whether you should check the 

“Checking” or “Savings” box. If your deposit 

is to a TreasuryDirect® online account, check 

the “Savings” box. You must check the 

correct box to ensure your deposit is 

accepted. 

Lines 1d, 2d, and 3d

The account number can be up to 17 

characters (both numbers and letters). 

Include hyphens but omit spaces and special 

symbols. Enter the number from left to right 

and leave any unused boxes blank. On the 

sample check below, the account number is 

20202086. Do not include the check number.

Line 4

The total on line 4 must equal the total 

amount of your refund as shown on your tax 

return. If the total on line 4 is different, a 

check will be sent instead. The total on line 4 

must also equal the total of the amounts on 

lines 1a, 2a, and 3a.

Changes in Refund Due to Math 

Errors or Refund Offsets

The rules below explain how your direct 

deposits may be adjusted.

¶!

CAUTION

The rules below do not apply if 

you request a deposit of any part 

of your refund to buy U.S. Series I 

Savings Bonds. See U.S. Series I 

Savings Bonds on page 1. 

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 on line 3. If you asked that your 

refund be split among two accounts, any 

increase will be deposited to the account 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 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 deposit to an account on line 3, next 

from the deposit to the account on line 2, and 

finally from the deposit to the account 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 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.

Refund offset. The following rules apply if

your refund is offset (used) to pay past-due

federal tax or certain other debts.

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 on line 3, next from the deposit to the 

account on line 2, and finally from the deposit 

to the account on line 1.

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.

¶!

CAUTION

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 2009 

tax return for an IRA contribution. The 

contribution is to be made from a direct 

deposit of your 2009 refund. Due to an offset 

by the FMS, the direct deposit is not made to 

your IRA. You need to correct your 

contribution by contributing $1,000 to the IRA 

from another source by the due date of your 

return (determined without regard to any 

extension) or file an amended return without 

the IRA deduction.