Form 8888

Department of the Treasury 

Internal Revenue Service 

 Allocation of Refund (Including Savings Bond Purchases)

▶ See instructions.

▶ Attach to Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, 

Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.

OMB No. 1545-0074

2010

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 Last) for the bond registration

c If you would like to add a co-owner or beneficiary, enter the name here (First 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 Last) for the bond registration

c If you would like to add a co-owner or beneficiary, enter the name here (First 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 amount shown on Form 1040, line 

74a; Form 1040A, line 46a; Form 1040EZ, line 12a; Form 1040NR, line 70a; Form 1040NR-EZ, line 

23a; Form 1040-SS, line 12a; or Form 1040-PR, line 12a . . . . . . . . . . . . . . 8

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 21858A Form 8888 (2010)
Form 8888 (2010) Page 2 

General Instructions 

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 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 2010). 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 2010 return during 2011 and do 

not notify the trustee or custodian in 

advance, the trustee or custodian can 

assume the deposit to your IRA is for 

2011. If you designate your deposit to be 

for 2010, 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 2010. In that case, you 

must file an amended 2010 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 2010) to a 

traditional IRA or Roth IRA for 2010. The 

limit for 2011 is $5,000 ($6,000 if age 50 

or older at the end of 2011). 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. 

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 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. 

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. 

Sample Check 

TONY MAPLE 

JENNIFER MAPLE 

123 Pear Lane 

Anyplace, GA 00000

SAMPLE 1234

15-0000/0000

PAY TO THE

ORDER OF $

DOLLARS

Routing

number 

Account

number 

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 (2010) Page 3 

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 2010 return after 

December 31, 2011. 

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 

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 

2010 tax return for an IRA contribution. 

The contribution is to be made from a 

direct deposit of your 2010 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. 

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 

1-800-245-2804 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. 

• Your refund is offset for any reason. 

Instead, your entire refund will be sent 

to you in the form of a check. 

Math errors that increase your refund. 

If you made an error on your return and 
Form 8888 (2010) Page 4 

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. 

Note. If you also bought bonds with part

of your refund, you will receive your check

separately from the bonds. 

Part IV 

Line 8

The total on line 8 must equal the total

amount of your refund 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.