Form 8888

Department of the Treasury 

Internal Revenue Service 

 Allocation of Refund (Including Savings Bond Purchases)

▶ See separate instructions. 

▶ Attach to your income tax return.

OMB No. 1545-0074

2011

Attachment 

Sequence No. 56

Name(s) shown on return Your social security number

Part I Direct Deposit

Complete this part if you want us to directly deposit a portion of your refund to one or more accounts.

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

Part II U.S. Series I Savings Bond Purchases

Complete this part if you want to buy paper bonds with a portion of your refund.

▲! CAUTION

If a name is entered on line 5c or 6c below, co-ownership will be assumed unless the beneficiary box is checked. 

See instructions for more details.

4 Amount to be used for bond purchases for yourself (and your spouse, if filing jointly) . . . . 4

5a Amount to be used to buy bonds for yourself, your spouse, or someone else. . . . . . . 5a 

b Enter the owner's name (First then Last) for the bond registration

c If you would like to add a co-owner or beneficiary, enter the name here (First then Last). If beneficiary, also check here ▶

6a Amount to be used to buy bonds for yourself, your spouse, or someone else. . . . . . . 6a 

b Enter the owner's name (First then Last) for the bond registration

c If you would like to add a co-owner or beneficiary, enter the name here (First then Last). If beneficiary, also check here ▶

Part III Paper Check

Complete this part if you want a portion of your refund to be sent to you as a check.

7 Amount to be refunded by check . . . . . . . . . . . . . . . . . . . . . 7

Part IV Total Allocation of Refund

8 Add lines 1a, 2a, 3a, 4, 5a, 6a, and 7. The total must equal the overpayment amount shown on

your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 21858A Form 8888 (2011)
Form 8888 (2011) Page 2 

General Instructions

What's New

Future developments. The IRS has 

created a page on IRS.gov for 

information about Form 8888 and its 

instructions, at www.irs.gov/form8888.

Information about any future 

developments affecting Form 8888 (such 

as legislation enacted after we release it) 

will be posted on that page.

Purpose of Form

Use Form 8888 if:

• You want us to directly deposit your 

refund (or part of it) to one or more 

accounts at a bank or other financial 

institution (such as a mutual fund, 

brokerage firm, or credit union) in the 

United States, or

• You want to use your refund to buy up 

to $5,000 in paper series I savings 

bonds.

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.

You cannot have your refund 

deposited into more than one account or 

buy paper series I savings bonds 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.

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.

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 eligible 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 2011). 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 2011 return 

during 2012 and do not notify the trustee 

or custodian in advance, the trustee or 

custodian can assume the deposit to 

your IRA in 2012 is for 2012. If you 

designate your deposit to be for 2011, 

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 2011. In that case, you 

must file an amended 2011 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 2011) to a traditional IRA or 

Roth IRA for 2011. The limit for 2012 is 

also $5,000 ($6,000 if age 50 or older at 

the end of 2012). You may owe a penalty 

if your contributions exceed these limits, 

and these limits may be reduced 

depending on your compensation. See 

Pub. 590 for more information on IRAs. 

Treasury Direct® 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 savings bonds. For more 

information, go to 

www.treasurydirect.gov.

U.S. Series I Savings Bonds

You can request that your refund (or part 

of it) be used to buy up to $5,000 in 

paper series I savings bonds. You do not 

need a TreasuryDirect® account to do 

this. See the instructions under Part II for 

details.

Specific Instructions

Part I

TIP

If you are filing Form 8888 

only to buy paper series I 

savings bonds, skip Part I and 

go to Part II.

▲!

CAUTION

If you file a joint return and 

complete Form 8888, your 

spouse may get at least part 

of the refund.

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.

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. On the sample 

check below, the routing number is 

250250025. Tony and Jennifer 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:

• The routing number on a deposit slip is 

different from the routing number on 

your checks,

• Your deposit is to a savings account 

that does not allow you to write checks, 

or

• 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.

Sample Check 

TONY MAPLE 

JENNIFER MAPLE 

123 Pear Lane 

Anyplace, GA 00000 

SAMPLE 1234 ▲

15-0000/0000

PAY TO THE 

ORDER OF $ Routing 

number

Account 

number DOLLARS

ANYPLACE BANK 

Anyplace, GA 00000

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.
Form 8888 (2011) Page 3 

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.

Reasons Your Direct 

Deposit Request May Be 

Rejected

If any of the following apply, your direct 

deposit request will be rejected and a 

check will be sent instead.

• Your financial institution(s) will not 

allow a joint refund to be deposited to an 

individual account. The IRS is not 

responsible if a financial institution 

rejects a direct deposit.

• You request a deposit of your refund to 

an account that is not in your name 

(such as your tax preparer’s own 

account).

• You file your 2011 return after 

December 31, 2012.

▲!

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.

Changes in Refund Due to 

Math Errors or Refund 

Offsets

The rules below explain how your direct 

deposits may be adjusted.

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 account listed 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 pastdue 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 

2011 tax return for an IRA contribution. 

The contribution is to be made from a 

direct deposit of your 2011 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.

Part II

You may request up to three different 

savings bond registrations. However,

each registration must be a multiple of

$50, and the total of lines 4, 5a, and 6a 

cannot be more than $5,000 (or your 

refund amount, whichever is smaller).

Line 4

TIP

You can skip line 4 if you 

want to buy bonds for 

someone other than yourself

(and your spouse, if filing 

jointly).

Enter the portion of your refund you 

want to use to buy bonds for yourself 

(and your spouse, if filing jointly). These 

bonds will be registered in the name(s) 

shown on your return.

Lines 5a and 6a

Enter the portion of your refund you want 

to use to buy bonds for yourself, your 

spouse, or someone else. This amount 

must be a multiple of $50.

Lines 5b and 6b

Enter the owner’s name for this bond 

registration. This can be you, your 

spouse, or someone else. However, 

enter only one name. Enter the first 

name followed by the last name and 

place one space in between them. Use 

the person’s given name and do not use 

nicknames. Use only letters and print 

clearly. Do not use special symbols.

Lines 5c and 6c

If you want to add a co-owner or 

beneficiary to this registration, enter their 

name. This can be you, your spouse, or 

someone else. However, enter only one 

name. Enter the first name followed by 

the last name and place one space in 

between them. Use the person’s given 

name and do not use nicknames. Use 

only letters and print clearly. Do not use 

special symbols.

If this is a beneficiary designation, also 

check the box on line 5c or 6c. 

Otherwise, co-ownership will be 

assumed.

If you complete line 5 or 6, you are 

consenting to have the bonds issued 

using the following two-step process.

1. The bonds will be issued in 

electronic form in your name (and your 

spouse’s name if filing jointly). You will 

not receive these bonds or any notice 

regarding this part of the process.

2. The bonds will be immediately 

reissued in the names you have 

requested and mailed to you.
Form 8888 (2011) Page 4 

If you have determined that the IRS 

processed your refund and placed the 

order for your bonds, you can contact 

the Treasury Retail Securities site at 

1-800-553-2663 to inquire about the 

status of your bonds.

When your bonds will not be issued.

Your bonds will not be issued if any of 

the following apply.

• The bond request is not a multiple of 

$50.

• You enter more than one name on line 

5b, 5c, 6b, or 6c.

• Your refund is decreased because of a 

math error.

Instead, your entire refund will be sent 

to you in the form of a check.

• Your refund is offset for any reason.

Math errors that increase your refund. 

If you made an error on your return and 

the amount of your refund is increased,

the additional amount will be sent to you 

in the form of a check. However, if you 

requested direct deposit in Part I, the 

rules under Changes in Refund Due to 

Math Errors or Refund Offsets will apply.

Part III

Line 7

If any portion of your refund remains 

after completing Parts I and II, you can 

request this portion be sent to you in the 

form of a check. Enter the amount on 

line 7 that you would like to be sent by 

check. 

Part IV

Line 8

The total on line 8 must equal the total 

amount of the overpayment shown on 

your tax return. It must also equal the 

total of the amounts on lines 1a, 2a, 3a, 

4, 5a, 6a, and 7. If the total on line 8 is 

different, a check will be sent instead.

▲!

CAUTION

Do not file a Form 8888 on 

which you have crossed out 

or whited out any numbers or 

letters. If you do, the IRS will 

reject your allocation of refund and 

savings bond purchases, and send you a 

check instead.