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                                                                                                                     OMB No. 1545-0074
                            Allocation of Refund (Including Savings Bond Purchases)
Form 8888                                                                                                            For calendar year      
(Rev. November 2022)                        Go to www.irs.gov/Form8888 for the latest information.                   20
Department of the Treasury                                                                                           Attachment 
Internal Revenue Service                            Attach to your income tax return.                                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.
          If a name is entered on line 5c or 6c below, co-ownership will be assumed unless the beneficiary box is checked.   
▲CAUTION! 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,  orsomeone 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,  orsomeone 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 (Rev. 11-2022)

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Form 8888 (Rev. 11-2022) Page 2
Future Developments Account must be in your name. Don’t TreasuryDirect® Account
Information about any future developments request a deposit of your refund to an You can request a deposit of your refund
affecting Form 8888 (such as legislation account that isn’t in your name, such as (or part of it) to a TreasuryDirect® online
enacted after we release it) will be posted your tax return preparer’s account. account to buy U.S. Treasury savings
on www.irs.gov/Form8888. Although you may owe your tax return bonds. For more information, go to
preparer a fee for preparing your return, https://treasurydirect.gov.
What’s New don’t have any part of your refund
New entry space. An entry space has deposited into the preparer’s account to U.S. Series I Savings Bonds
been added for the appropriate calendar pay the fee. You can request that your refund (or part of
year at the top of the form. The number of refunds that can be it) be used to buy up to $5,000 in series I
directly deposited to a single account or savings bonds. You can buy them
Reminder prepaid debit card is limited to three a year. electronically by direct deposit into your
Continuous-use form. Form 8888 has After this limit is reached, paper checks will TreasuryDirect® account. See instructions
been converted from annual revision to be sent instead. Learn more at under Part I for details. Or, if you don’t
continuous use. The form will be updated www.irs.gov/Individuals/Direct-Deposit- have a TreasuryDirect® account, you can
as needed. Limits. buy paper savings bonds. See the
instructions under Part II for details.
Why Use Direct Deposit?
General Instructions • You get your refund faster by direct Specific Instructions
Purpose of Form deposit than you do by check.
Use Form 8888 if: • Payment is more secure. There is no Part I
• You want us to directly deposit your check that can get lost or stolen. If you are filing Form 8888 only
refund (or part of it) to either two or three • It saves tax dollars because it costs the to buy paper series I savings
accounts at a bank or other financial government less. TIP bonds, skip Part I and go to
institution (such as a mutual fund, • It is more convenient. You don’t have to Part II.
brokerage firm, or credit union) in the make a trip to the bank to deposit your If you file a joint return and
United States, or check. complete Form 8888, your
• You want to use at least part of your IRA ▲! spouse may get at least part of
CAUTION
refund to buy up to $5,000 in paper or You can have your refund (or part of it) the refund.
electronic series I savings bonds. directly deposited to a traditional IRA, Roth Lines 1a, 2a, and 3a
An account can be a checking, savings, IRA, or SEP-IRA, but not a SIMPLE IRA. Enter the portion of your refund you want
or other account such as: You must establish the IRA at a bank or directly deposited to each account. Each
• An individual retirement arrangement other eligible financial institution before you deposit must be at least $1.
(IRA), request direct deposit. Make sure your Your entire deposit may be deposited in
• A health savings account (HSA), direct deposit will be accepted. You must one account. If there are any delays in the
• An Archer MSA, also notify the trustee or custodian of your processing of your return by the IRS, your
• A Coverdell education savings account account of the year to which the deposit is entire refund will be deposited in the first
(ESA), or to be applied (unless the trustee or account listed on Form 8888. Make sure
• A TreasuryDirect® online account. custodian won’t accept a deposit for the the first account you list on Form 8888 is
prior year). If you don’t, the trustee or an account you would want the entire
You can’t have your refund deposited custodian can assume the deposit is for refund deposited in if this happens.
into more than one account or buy paper the year during which you are filing your An account can be a checking, savings,
series I savings bonds if you file Form return. See IRA under Refund in the or other account such as an IRA, HSA,
8379, Injured Spouse Allocation. Instructions for Form 1040 for more Archer MSA, ESA, or TreasuryDirect®
Deposit of refund to only one account. If information. online account.
you want your refund deposited to only one
account, don’t complete this form. Instead, Lines 1b, 2b, and 3b
request direct deposit on your tax return. 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.

TONY MAPLE 1234
JENNIFER MAPLE
123 Pear Lane SAMPLE 15-0000/0000
Anyplace, GA 00000
PAY TO THE
ORDER OF Routing Account $
number number
DOLLARS
ANYPLACE BANK
Anyplace, GA 00000
Don’t include
For the check number.

| :250250025| :202020"'86".1234

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

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Form 8888 (Rev. 11-2022) Page 3
Ask your financial institution for the Changes in Refund Due to Math Other offsets. If you owe other past-due
correct routing number to enter if: Errors or Refund Offsets amounts (such as state income tax, child
• The routing number on a deposit slip is The rules below explain how your direct support, spousal support, or certain federal
different from the routing number on your deposits may be adjusted. nontax debts, such as student loans) that
checks, are subject to offset by the Treasury
• Your deposit is to a savings account that Math Errors Department’s Bureau of the Fiscal Service,
doesn’t allow you to write checks, or The following rules apply if your refund is the past-due amounts will be deducted first
• Your checks state they are payable increased or decreased due to a math from the deposit to the account with the
through a financial institution different from error. lowest routing number. Any remaining
the one at which you have your account. Refund increased. If you made an error on amount due will be deducted from the
your return and the amount of your refund deposit to the account with the next lowest
Lines 1c, 2c, and 3c is increased, the additional amount will be routing number and then from the deposit
Check the appropriate box for the type of deposited to the last account listed. If you to the account with the highest routing
account. Don’t check more than one box asked that your refund be split among number.
for each line. If your deposit is to an three accounts, any increase will be If the deposit to one or more of
account such as an IRA, HSA, brokerage deposited to the account on line 3. If you your accounts is changed due
account, or other similar account, ask your asked that your refund be split among two ▲! to a math error or refund offset,
financial institution whether you should accounts, any increase will be deposited to CAUTION and that account is subject to
check the “Checking” or “Savings” box. the account on line 2. contribution limits, such as an IRA, HSA,
You must check the correct box to ensure Example. Your return shows a refund of Archer MSA, or Coverdell ESA, or the
your deposit is accepted. If your deposit is $300 and you ask that the refund be split deposit was deducted as a contribution to
to a TreasuryDirect ®online account, check a tax-favored account on your tax return,
among three accounts with $100 to each
the “Savings” box. account. Due to an error on the return, your you may need to correct your contribution
Lines 1d, 2d, and 3d refund is increased to $350. The additional or file an amended return.
The account number can be up to 17 $50 will be added to the deposit to the Example. You deduct $1,000 on your
characters (both numbers and letters). account on line 3. 2022 tax return for an IRA contribution. The
Include hyphens but omit spaces and Refund decreased. If you made an error contribution is to be made from a direct
special symbols. Enter the number from left on your return and the amount of your deposit of your 2022 refund. Due to an
to right and leave any unused boxes blank. refund is decreased, the decrease will be offset by the Bureau of the Fiscal Service,
On the sample check in these instructions, taken first from any deposit to an account the direct deposit isn’t made to your IRA.
the account number is 20202086. Don’t on line 3, next from the deposit to the You need to correct your contribution by
include the check number. account on line 2, and finally from the contributing $1,000 to the IRA from another
deposit to the account on line 1. source by the due date of your return
Direct Deposit Request Rejected Example. Your return shows a refund of (determined without regard to any
If your financial institution rejects one or $300, and you ask that the refund be split extension) or file an amended return
two but not all of your direct deposit among three accounts with $100 to each without the IRA deduction.
requests, you may get part of your refund account. Due to an error on your return, Part II
as a paper check and part as a direct your refund is decreased by $150. You You may request up to three different
deposit. won’t receive the $100 you asked us to savings bond registrations. However, each
Example. You complete lines 1 and 2 deposit to the account on line 3, and the registration must be a multiple of $50, and
correctly but forget to enter an account deposit to the account on line 2 will be the total of lines 4, 5a, and 6a can’t be
number on line 3d. You will get a paper reduced by $50. more than $5,000 (or your refund amount,
check for any amount shown on line 3a. Note: If you appeal the math error and your whichever is smaller).
The parts of your refund shown on lines 1a appeal is upheld, the resulting refund will You can skip line 4 if you want
and 2a will be directly deposited to the be deposited to the account on line 1. to buy bonds for someone other
accounts you indicated.
The IRS isn’t responsible for a Refund Offset TIP than yourself (and your spouse,
lost refund if you enter the The following rules apply if your refund is if filing jointly).
offset (used) to pay past-due federal tax or Line 4
▲! wrong account information. certain other debts.
CAUTION Check with your financial Enter the portion of your refund you want
institution to get the correct routing and Past-due federal tax. If you owe past-due to use to buy bonds for yourself (and your
account numbers and to make sure your federal tax and your refund is offset by the spouse, if filing jointly). These bonds will be
direct deposit will be accepted. See IRS to pay the tax, the past-due amount registered in the name(s) shown on your
Reasons Your Direct Deposit Request Will will be deducted first from any deposit to return.
Be Rejected under Refund in the an account on line 3, next from the deposit
Instructions for Form 1040 for more to the account on line 2, and finally from Lines 5a and 6a
information. the deposit to the account on line 1. 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.

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Form 8888 (Rev. 11-2022) Page 4
Lines 5b and 6b If you have determined that the IRS Part III
Enter the owner’s name for this bond processed your refund and placed the
registration. This can be you, your spouse, order for your bonds, you can contact the Line 7
or someone else. However, enter only one Treasury Retail Securities site at If any portion of your refund remains after
name. Enter the first name followed by the 844-284-2676 to ask about the status of completing Parts I and II, you can request
last name and place one space in between your bonds. this portion be sent to you in the form of a
check. Enter the amount on line 7 that you
them. Use the person’s given name and When your bonds won’t be issued. Your would like to be sent by check.
don’t use nicknames. Use only letters and bonds won’t be issued if any of the
print clearly. Don’t use symbols. following apply. Part IV
Lines 5c and 6c • The bond request isn’t a multiple of $50. Line 8
If you want to add a co-owner or • Your refund is decreased because of a The total on line 8 must equal the total
beneficiary to this registration, enter their math error. amount of the refund shown on your tax
name. This can be you, your spouse, or • You enter more than one name on line return. It must also equal the total of the
someone else. However, enter only one 5b, 5c, 6b, or 6c. amounts on lines 1a, 2a, 3a, 4, 5a, 6a, and
name. Enter the first name followed by the • Your refund is offset for any reason. 7. If the total on line 8 is different, a check
last name and place one space in between Instead, your refund will be sent to you in will be sent instead.
them. Use the person’s given name and the form of a check. Don’t file a Form 8888 on which
don’t use nicknames. Use only letters and Math errors that increase your refund. If you have crossed out or whited
print clearly. Don’t use special symbols. you made an error on your return and the ▲! out any numbers or letters. If
If this is a beneficiary designation, also amount of your refund is increased, the CAUTION you do, the IRS will reject your
check the box on line 5c or 6c. Otherwise, additional amount will be sent to you in the allocation of refund and savings bond
co-ownership will be assumed. form of a check. However, if you requested purchases, and send you a check instead.
The bonds will be issued in the names direct deposit in Part I, the rules under
you have requested and mailed to you. Changes in Refund Due to Math Errors or
Refund Offsets will apply.

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