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Internal Revenue Service (IRS) · United States (federal)

Form 8888: Allocation of Refund

Current revision: Rev. December 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Form 8888 (Rev. December 2025) to split a direct-deposit refund across two or three accounts, including an IRA or HSA. Routing and account tips.

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Form

8888

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. December 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 8888 is for

Form 8888 splits a direct-deposit tax refund between two or three U.S. accounts, such as checking, savings, an IRA or an HSA. The current edition, Rev. December 2025, is a continuous-use form, so it also applies to 2026 returns filed in 2027. It notes that under Executive Order 14247 the IRS generally stopped issuing paper refund checks starting in October 2025, unless an exception applies. Savings bond purchases with a refund have been discontinued.

Form 8888 deadlines, 2027 filing season

  1. File Form 8888 with your 2026 return Source: irs.gov

  2. Extended 2026 return with Form 8888 Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Taxpayers who want their refund split between two or three accounts
  • People sending part of a refund to an IRA, HSA, Archer MSA or Coverdell ESA
  • Couples who want a joint refund deposited to more than one account

What you need

  • The refund amount from your return
  • Nine-digit routing number for each account
  • Account numbers (up to 17 characters)
  • Whether each account is checking or savings (ask the institution for an IRA or HSA)
  • Your SSN and the name shown on the return

Line by line

How to fill out Form 8888

  1. 1

    Top of the form

    Enter the calendar year of the return in the “For calendar year 20__” space, your name as shown on the return and your SSN.

  2. 2

    Line 1a — first deposit

    Enter the amount for the first account. Each deposit must be at least $1.

  3. 3

    Lines 1b–1d — first account

    Enter the routing number (nine digits, starting 01–12 or 21–32), check Checking or Savings, and enter the account number left to right without spaces. Don't include the check number.

  4. 4

    Lines 2 and 3 — more accounts

    Repeat for the second and third accounts. List last an account you'd accept the whole refund in, because the IRS deposits everything to the last valid account if there's a problem.

  5. 5

    Line 4 and line 5

    Line 4 is reserved for future use. On line 5 enter the total of lines 1a, 2a and 3a; it must equal the refund on your return.

Common Form 8888 mistakes

  • Requesting a deposit to an account not in your name, such as a tax preparer's account.
  • A line 5 total that doesn't match the refund on the return, which can delay the refund.
  • Crossing out or whiting out numbers; the IRS rejects the allocation.
  • Sending a fourth refund to an account or prepaid card that has already received three refunds this year.
  • Checking the wrong account type, or no type, for each line.

Where to send it

Attach Form 8888 to your Form 1040, 1040-SR, 1040-SS or 1040-NR. Tax software includes it when you e-file; for a paper return, send it with the return to the address for your state (https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment). For 2026 returns that's by April 15, 2027 (October 15, 2027 with an extension). If you want the refund in only one account, skip this form and enter the account on the return itself.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 8888: questions people ask

Which year is this Form 8888 for?

Form 8888 is now a continuous-use form, so Rev. December 2025 isn't tied to one tax year. Enter the year of your return at the top. The IRS has posted draft separate instructions (Rev. November 2026) at irs.gov/draft-tax-forms.

Will I get a paper refund check if I don't use direct deposit?

Form 8888 says Executive Order 14247 requires federal payments to be electronic and that, starting in October 2025, the IRS generally stopped issuing paper checks, including refunds, unless an exception applies. See irs.gov/ModernPayments for current details.

Can I still buy savings bonds with my refund?

No. The form says that program has been discontinued, so Form 8888 is now only used to split a direct deposit.

What if one deposit is rejected?

The rejected amount goes to the last valid account you listed. If your refund changes because of a math error or an offset, the form explains which account is adjusted first.

Is it safe to enter bank account numbers in PDFBetter?

The form holds your SSN and account numbers. Keep it in your account, and if you share it with a preparer, use a password-protected link with an expiry date instead of email.