Form 8888 (2020)
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 2020 return after
November 30, 2021.
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.
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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.
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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
2020 tax return for an IRA contribution. The
contribution is to be made from a direct
deposit of your 2020 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
