If a math error results in a refund increase, the additional amount will be deposited into the last account indicated on your allocation form. If the math error results in a refund decrease, then the decrease will be allocated to your accounts in the following order: Third account: If applicable any decrease will be taken from this account first Second account: If the refund decrease is greater than the amount allocated to the third account, or if there are only two accounts, then the decrease will be taken from this account First account: Any remaining decrease after the second and third account allocations are depleted will be taken from the primary account