Form 8888

Department of the Treasury 

Internal Revenue Service 

 Allocation of Refund (Including Savings Bond Purchases)

▶ Go to www.irs.gov/Form8888 for the latest information.

▶ Attach to your income tax return.

OMB No. 1545-0074

2019

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 (see instructions) . . . . . . . . . . . . . 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 refund amount shown on your tax 

return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 21858A Form 8888 (2019)
Form 8888 (2019) Page 2 

Future Developments

Information about any future developments 

affecting Form 8888 (such as legislation 

enacted after we release it) will be posted 

on www.irs.gov/Form8888.

General Instructions

Purpose of Form

Use Form 8888 if:

• You want us to directly deposit your 

refund (or part of it) to either two or three 

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 at least part of your 

refund to buy up to $5,000 in paper or 

electronic series I savings bonds.

An account can be a checking, savings, 

or other account such as:

• An individual retirement arrangement 

(IRA), 

• A health savings account (HSA),

• An Archer MSA,

• A Coverdell education savings account 

(ESA), or

• A TreasuryDirect® online account.

You can’t have your refund deposited into 

more than one account or buy paper series I 

savings bonds if you file Form 8379, Injured 

Spouse Allocation.

Deposit of refund to only one account. If 

you want your refund deposited to only one 

account, don’t complete this form. Instead, 

request direct deposit on your tax return.

Account must be in your name. Don’t 

request a deposit of your refund to an 

account that isn’t in your name, such as 

your tax return preparer’s account. 

Although you may owe your tax return 

preparer a fee for preparing your return, 

don’t have any part of your refund 

deposited into the preparer’s account to 

pay the fee.

The number of refunds that can be 

directly deposited to a single account or 

prepaid debit card is limited to three a year. 

After this limit is reached, paper checks will 

be sent instead. Learn more at 

www.irs.gov/Individuals/Direct-DepositLimits.

Amended return. Don’t attach Form 8888 

to Form 1040-X. A refund on an amended 

return can’t be directly deposited to an 

account or used to buy savings bonds.

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.

• It is more convenient. You don’t have to 

make a trip to the bank to deposit your 

check.

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 also 

must notify the trustee or custodian of your 

account of the year to which the deposit is 

to be applied (unless the trustee or 

custodian won’t accept a deposit for 2019). 

If you don’t, 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 2019 return during 

2020 and don’t notify the trustee or 

custodian in advance, the trustee or 

custodian can assume the deposit to your 

IRA in 2020 is for 2020. If you designate 

your deposit to be for 2019, 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 isn’t made by that date, the 

deposit isn’t an IRA contribution for 2019. 

In that case, you must file an amended 

2019 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 $6,000 ($7,000 

if age 50 or older at the end of 

2019) to a traditional IRA or Roth 

IRA for 2019. You may owe a penalty if your 

total contributions exceed these limits, and 

these limits may be reduced depending on 

your compensation and income. For more 

information on IRA contributions, see Pub. 

590-A. If the limits on IRA contributions 

change for 2020, Pub. 590-A will have the 

new 2020 limits.

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

Don’t include

the check number.

| | :250250025 :202020"'86". 1234 ◀

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

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 http://go.usa.gov/3KvcP.

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 series I 

savings bonds. You can buy them 

electronically by direct deposit into your 

TreasuryDirect® account. See instructions 

under Part I for details. Or, if you don’t 

have a TreasuryDirect® account, you can 

buy paper savings bonds. 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.

Your entire deposit may be deposited in 

one account. If there are any delays in the 

processing of your return by the IRS, your 

entire refund will be deposited in the first 

account listed on Form 8888. Make sure 

the first account you list on Form 8888 is 

an account you would want the entire 

refund deposited in if this happens.

An account can be a checking, savings, 

or other account such as an IRA, HSA, 

Archer MSA, ESA, or TreasuryDirect® 

online account.

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.
Form 8888 (2019) Page 3 

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 

doesn’t 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. Don’t 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. If your deposit is 

to a TreasuryDirect® online account, check 

the “Savings” box.

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 in these instructions, 

the account number is 20202086. Don’t 

include the check number.

Reasons Your Direct Deposit 

Request Will Be Rejected

If any of the following apply, your direct 

deposit request will be rejected and a 

check will be sent instead.

• You are asking to have a joint refund 

deposited to an individual account, and 

your financial institution(s) won’t allow this. 

The IRS isn’t responsible if a financial 

institution rejects a direct deposit.

• The name on your account doesn’t match 

the name on the refund, and your financial 

institution(s) won’t allow a refund to be 

deposited unless the name on the refund 

matches the name on the account.

• Three direct deposits of tax refunds have 

already been made to the same account or 

prepaid debit card.

• You haven’t given a valid account 

number.

• You file your 2019 return after 

November 30, 2020.

If your financial institution rejects one or 

two but not all of your direct deposit 

requests, you may get part of your refund 

as a paper check and part as a direct 

deposit.

Example. You complete lines 1 and 2 

correctly but forget to enter an account 

number on line 3d. You will get a paper 

check for any amount shown on line 3a. 

The parts of your refund shown on lines 

1a and 2a will be directly deposited to the 

accounts you indicated.

▲!

CAUTION

The IRS isn’t 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 to 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 to each 

account. Due to an error on your return, 

your refund is decreased by $150. You 

won’t 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) that 

are subject to offset by the Treasury 

Department’s Bureau of the Fiscal Service, 

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 

2019 tax return for an IRA contribution. The 

contribution is to be made from a direct 

deposit of your 2019 refund. Due to an 

offset by the Bureau of the Fiscal Service, 

the direct deposit isn’t 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 can’t be 

more than $5,000 (or your refund amount, 

whichever is smaller).

TIP

You can skip line 4 if you want 

to buy bonds for someone other 

than yourself (and your spouse, 

if filing jointly).

Line 4

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 
Form 8888 (2019) Page 4 

last name and place one space in between 

them. Use the person’s given name and 

don’t use nicknames. Use only letters and 

print clearly. Don’t use 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 

don’t use nicknames. Use only letters and 

print clearly. Don’t use special symbols.

If this is a beneficiary designation, also 

check the box on line 5c or 6c. Otherwise, 

co-ownership will be assumed.

The bonds will be issued 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 

844-284-2676 to ask about the status of 

your bonds.

When your bonds won’t be issued. Your 

bonds won’t be issued if any of the 

following apply.

• The bond request isn’t a multiple of $50.

• Your refund is decreased because of a 

math error.

• You enter more than one name on line 

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

• Your refund is offset for any reason.

Instead, your 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 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 refund shown on your tax 

return. It also must 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

Don’t 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.