Internal Revenue Service

Fill out Form 8888 online

Allocation of Refund

Form 8888 tells the IRS to split your federal tax refund by direct deposit between two or three accounts at banks or other financial institutions in the United States. You attach it to Form 1040, 1040-SR, 1040-SS, or 1040-NR. If you want the whole refund deposited to one account, you do not need this form; request direct deposit on your tax return instead.

Fill out Form 8888 Blank form from the IRS

The form opens in our PDF editor with its own fields ready to type into. You can fill it in without an account; downloading the filled PDF needs a free account. A free account gets 15 credits a day, enough for one form a day.

Edition: Rev. December 2025
Pages: 3
Fillable fields: 20
Checked against the IRS: November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 8888

People who want their federal tax refund split between two or three accounts
People filing a paper Form 1040, 1040-SR, 1040-SS, or 1040-NR who want a split refund
Married couples filing jointly who want the refund divided among their own and joint accounts
People who want part of a refund deposited to a traditional, Roth, or SEP IRA, an HSA, an Archer MSA, or a Coverdell ESA

Before you start

Your completed tax return, with the refund amount you will split
The name(s) shown on your return and your Social Security number
The nine-digit routing number for each account, confirmed with your financial institution
The account number for each account (up to 17 characters)
Whether each account is checking or savings; for an IRA, HSA, or brokerage account, ask your financial institution which box to check
For an IRA deposit: an IRA already set up at a bank or other eligible institution that will accept the deposit

How to fill out Form 8888

Fill in the top of the form
Enter the name(s) shown on your tax return and your social security number. The top of the form also has a "For calendar year 20__" entry. If you file a joint return and complete Form 8888, your spouse may get at least part of the refund.
Lines 1a to 1d: first account
On line 1a, enter the amount to deposit to the first account; each deposit must be at least $1. On line 1b, enter the nine-digit routing number. On line 1c, check one box only: Checking or Savings. On line 1d, enter the account number from left to right, including hyphens but no spaces or special symbols, and leave unused boxes blank. Do not include the check number.
Lines 2a to 2d: second account
Enter the amount, routing number, account type, and account number for the second account the same way as for line 1. The IRS is not responsible for a lost refund if you enter the wrong account information, so check the numbers with your financial institution.
Lines 3a to 3d: third account, if you use one
Fill in the third account the same way, or leave these lines blank if you are splitting between two accounts. If processing of your return is delayed, the whole refund is deposited to the last valid account you list. Make sure the last account on the form is one you would accept the entire refund in.
Line 4: leave blank
Line 4 is reserved for future use. Leave it blank.
Line 5: total allocation
Add lines 1a, 2a, and 3a and enter the total on line 5. The total must equal the refund amount shown on your tax return. If it does not, your refund may be delayed.

After you fill it out

Form 8888 is not filed on its own. Attach it to your Form 1040, 1040-SR, 1040-SS, or 1040-NR and send it to the IRS with that return. The form shows Attachment Sequence No. 56, which sets its place among the other forms attached to your return. Check the filing address in your return's instructions or on the official IRS page.

Signing: Form 8888 has no signature line. You sign the tax return it is attached to.

Watch out for

Do not cross out or white out any numbers or letters on the form. If you do, the IRS will reject your allocation of refund, and your refund may be delayed.
You cannot have your refund deposited to more than one account if you file Form 8379, Injured Spouse Allocation.
Use only accounts in your own name, or your spouse's name or a joint account for a joint refund. Do not have any part of your refund deposited to your tax return preparer's account to pay a fee.
The IRS limits refund direct deposits to three a year for a single account or prepaid debit card. A request after three deposits have already been made to that account will be rejected.

Questions about Form 8888

Do I need Form 8888 to deposit my refund into one account?

No. If you want your whole refund deposited to one account, do not complete this form. Request direct deposit on your tax return instead.

Do I need this form if I e-file my return?

The IRS says tax software can split a refund electronically. Form 8888 is the way to split a refund on a paper return.

Can I still buy savings bonds with my refund using Form 8888?

No. The program for buying savings bonds with a refund has been discontinued. Form 8888 is now used only to split a direct deposit refund between two or more accounts.

Can part of my refund go to an IRA?

Yes, to a traditional, Roth, or SEP IRA, but not a SIMPLE IRA. The IRA must already be set up, and you must tell the trustee or custodian which year the deposit is for, or they can treat it as a deposit for the year you file.

What happens if my refund changes after I file?

If a math error increases your refund, the extra amount goes to the last account listed. If a math error decreases it, or the IRS uses it to pay past-due federal tax, the reduction comes first from line 3, then line 2, then line 1.