Electronic Deposit of Tax Refund of $1 Million or More 
Form   (Rev. December 2009)8302                                                                                        OMB No. 1545-1763
Department of the Treasury              © Attach to your income tax return (other than Forms 1040, 1120, or  
Internal Revenue Service                       1120S), Form 1045, or Form 1139.
Name(s) shown on income tax return                                                                  Identifying number 

Name and location (City, State) of bank                                                             Taxpayer’s phone number 

  1    Method of deposit (one box must be checked)      Direct Deposit            Fedwire
  2    Routing number (must be nine digits). The first two digits must be between 01 and 12 or 21 through 32. 

  3    Account number (include hyphens but omit spaces and special symbols):              4         Type of account (one  
                                                                                                    box must be checked): 
                                                                                                             Checking         Savings

General Instructions                         Conditions Resulting in a                    in the instructions for the form with  
                                                                                          which the Form 8302 is filed. For Forms  
Section references are to the Internal       Refund by Check                              1045 or 1139, attach a separate Form  
Revenue Code unless otherwise noted.         If the IRS is unable to process this         8302 for each carryback year. 
                                             request for an electronic deposit, a  
Purpose of Form                              refund by check will be generated.           Specific Instructions 
File Form 8302 to request that the IRS       Reasons for not processing a request  
electronically deposit a tax refund of $1    include:                                     Identifying number. Enter the employer  
                                                                                          identification number or social security  
million or more directly into an account     • The name on the tax return does not        number shown on the tax return to  
at any U.S. bank or other financial          match the name on the account.               which Form 8302 is attached. 
institution (such as a mutual fund, credit  
union, or brokerage firm) that accepts       • You fail to indicate the method of         Line 1. Direct deposit is an electronic  
electronic deposits.                         deposit to be used (i.e., direct deposit or  payment alternative that uses the  
                                             Fedwire).                                    Automated Clearing House (ACH)  
  The benefits of an electronic deposit                                                   system. Fedwire is a transaction-by-
include a faster refund, the added           • The financial institution rejects the  
security of a paperless payment, and the     electronic deposit because of an             transaction processing system designed 
savings of tax dollars associated with       incorrect routing or account number.         for items that must be received by 
                                                                                          payees the same day as originated by 
the reduced processing costs.                • You fail to indicate the type of account   the IRS. 
                                             the deposit is to be made to (i.e.,  
Who May File                                 checking or savings).                        Line 2. Enter the financial institution’s  
                                                                                          routing number and verify that the  
Form 8302 may be filed with any tax          • There is an outstanding liability the      institution will accept the type of  
return other than Form 1040, 1120,   or      offset of which reduces the refund to        electronic deposit requested. See the  
1120S to request an  electronic deposit      less than $1 million.                        Sample Check below for an example of  
of a refund of $1  million or more. You                                                   where the routing number may be  
are not eligible to  request an electronic   How To File 
                                                                                          shown. 
deposit if:                                  Attach Form 8302 to the applicable                              Check with your financial 
• The receiving financial institution is a   return or application for refund. To         ¶!                 institution, if necessary, to 
foreign bank or a foreign branch of a        ensure that your tax return is correctly     CAUTION            verify the routing number 
U.S. bank or                                 processed, see Assembling the Return                            entered on line 2 is correct. 
• You have applied for an employer  
identification number but are filing your  
tax return before receiving one. 
                                               Sample Check 
  If Form 8302 is filed with Form 1045,  
Application for Tentative Refund, or  
Form 1139, Corporation Application for         ABC Corporation 
Tentative Refund, both of which allow for      123 Main Street 
more than one year’s reporting,                Anyplace, NJ 07000 
electronic deposits may be made only  
for a year for which the refund is at least  
$1 million.                                                        Routing             Account  
Note. Filers of Form 1040 must request                             number              number 
a direct deposit of refund by completing                           (line 2)               (line 3)  
the account information on that form.  
Filers of Forms 1120 or 1120S  must 
request a direct deposit of a refund  
using Form 8050, Direct Deposit of  
Corporate Tax Refund. This includes a  
request for a refund of $1 million or          Note. The routing and account numbers may be in different places on your check.
more. 
                                               Cat. No. 62280S                                               Form  8302  (Rev. 12-2009) 

Form 8302 (12-2009)                                                                                                           Page  2 

For accounts payable through a               Our authority to ask for information is       governments to carry out their tax laws.  
financial institution other than the one at  sections 6001, 6011, and 6012(a) and          We may also disclose this information to  
which the account is located, check with     their regulations, which require you to       Federal, state, or local agencies that  
your financial institution for the correct   file a return or statement with us for any    investigate or respond to acts or threats  
routing number. Do not use a deposit         tax for which you are liable. Your            of terrorism or participate in intelligence  
slip to verify the routing number.           response is mandatory under these             or counterintelligence activities  
Line 3. Enter the taxpayer’s account         sections. Section 6109 requires that you      concerning terrorism. 
number. Enter the number from left to        provide identifying number on what  you       Please keep this notice with your  
right and leave any unused boxes blank.      file. This is so we know who you  are,        records. It may help you if we ask you  
See the Sample Check below for an            and can process your return and  other        for other information. If you have any  
example of where the account number          papers. You must fill in all parts of  the    questions about the rules for filing and  
may be shown.                                tax form that apply to you.                   giving information, please call or visit any 
                                             You are not required to provide the           Internal Revenue Service office.
                                             information requested on a form that is       The time needed to complete and file  
Privacy Act and                              subject to the Paperwork Reduction Act        this form will vary depending on  
Paperwork Reduction                          unless the form displays a valid OMB          individual circumstances. The estimated  
                                             control number. Books or records              average times are: Recordkeeping, 1  
Act Notice                                   relating to a form or its instructions must   hr., 40 minutes; Learning about the law 
We ask for the information on this form      be retained as long as their contents         or the form, 30 minutes; Preparing,  
to carry out the Internal Revenue laws of    may become material in the                    copying, assembling, and sending the  
the United States. You are required to       administration of any Internal Revenue        form to the IRS, 33 minutes. 
give us the information. We need it to       law.  
ensure that you are complying with           Generally, tax returns and return             If you have comments concerning the  
these laws and to allow us to figure and     information are confidential, as required     accuracy of these time estimates or  
collect the right amount of tax.             by section 6103. However, section 6103        suggestions for making this form  
                                             allows or requires the Internal Revenue       simpler, we would be happy to hear from 
In addition, the Privacy Act requires        Service to disclose or give the               you. You can write to the IRS at the  
that when we ask you for information we      information shown on your tax return to       address listed in the instructions of the  
must first tell you our legal right to ask   other as described in the Code. For           tax return with which this form is filed. 
for the information, why we are asking       example, we may disclose your tax  
for it, and how it will be used. We must     information to the Department of Justice  
also tell you what could happen if we do     to enforce the tax laws, both civil and  
not receive it and whether your response     criminal, and to cities, states, the District 
is voluntary, required to obtain a benefit,  of Columbia, U.S. commonwealths or  
or mandatory under the law.                  possessions, and certain foreign