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) 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) (see page 2 for more information on

IRAs), 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 if you file 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 because it costs the

government less.

Lines 1a, 2a, and 3a

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.

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 73a; Form 1040A, line 45a; Form 1040EZ, line 12a; Form 1040NR, 

line 71a; Form 1040NR-EZ, line 23a; 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, request direct deposit on your tax

return.

● 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, your spouse may get at

least part of the refund.

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

73a; Form 1040A, line 45a; Form 1040EZ, line

12a; Form 1040NR, line 71a; Form

1040NR-EZ, line 23a; 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

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.

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

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

● Your checks state they are payable through

a financial institution different from the one at

which you have your account.

2008

TreasuryDirect. You can request a deposit of

your refund to a TreasuryDirect online

account to buy U.S. Treasury marketable

securities and savings bonds. For more

information, go to www.treasurydirect.gov.
Form 8888 (2008) 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, brokerage account, 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. For a TreasuryDirect online

account, check the “Savings” box.

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

(unless the trustee will not accept a deposit

for 2008). 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 2008 return during 2009 and

do not notify the trustee in advance, the

trustee can assume the deposit to your IRA is

for 2009. If you designate your deposit to be

for 2008, 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 2008. In

that case, you must file an amended 2008

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 as shown on your

tax return (Form 1040, line 73a; Form 1040A,

line 45a; Form 1040EZ, line 12a; Form

1040NR, line 71a; Form 1040NR-EZ, line 23a;

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 $5,000 ($6,000 if

age 50 or older at the end of the

year) to a traditional IRA or Roth IRA for 2008

or 2009. A higher limit may apply for 2008

and 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.

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 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.

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.

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 2008

tax return for an IRA contribution. The

contribution is to be made from a direct

deposit of your 2008 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.

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 account on line 3 and the

deposit to the account shown on line 2 will

be reduced by $50.

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.

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 shown on page 1, the account

number is 20202086. Do not include the

check number.