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4 Total amount to be directly deposited. Add lines 1a, 2a, and 3a. The total must equal the amount
shown on Form 1040, line 74a; Form 1040A, line 44a; Form 1040EZ, line 11a; Form 1040NR,
line 72a; Form 1040NR-EZ, line 23a; Form 1040-SS, line 12a; or Form 1040-PR, line 12a 4
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"’86". 1234
Note. The routing and account numbers may be in different places on your check.
For Paperwork Reduction Act Notice, see back. Cat. No. 21858A Form 8888 (2007)
Form 8888 (2007) Page 2
Lines 1c, 2c, and 3c Changes in Refund Due to Other offsets. If you owe other
past-due amounts (such as state income
Check the appropriate box for the type Math Errors or Refund tax, child support, spousal support, or
of account. Do not check more than one Offsets certain federal nontax debts, such as
box for each line. If your deposit is to an
account such as an IRA, HSA, brokerage student loans) subject to offset by the
The rules below explain how your direct
account, or other similar account, ask Treasury Department’s Financial
deposits may be adjusted.
your financial institution whether you Management Service (FMS), the
Math errors. The following rules apply if past-due amounts will be deducted first
should check the “Checking” or your refund is increased or decreased
“Savings” box. You must check the from the deposit to the account with the
due to a math error. lowest routing number. Any remaining
correct box to ensure your deposit is
accepted. Refund increased. If you made an amount due will be deducted from the
error on your return and the amount of deposit to the account with the next
Line 4 your refund is increased, the additional lowest routing number and then from the
The total on line 4 must equal the amount will be deposited to the last deposit to the account with the highest
amount you want refunded to you account listed. If you asked that your routing number.
shown on your tax return (Form 1040, refund be split among three accounts,
If the deposit to one or more
line 74a; Form 1040A, line 44a; Form any increase will be deposited to the
of your accounts is changed
1040EZ, line 11a; Form 1040NR, line account shown on line 3. If you asked
due to a math error or refund
72a; Form 1040NR-EZ, line 23a; Form that your refund be split among two CAUTION offset, and that account is
1040-SS, line 12a; or Form 1040-PR, accounts, any increase will be deposited
subject to contribution limits, such as an
line 12a). If the total on line 4 is different, to the account shown on line 2.
IRA, HSA, Archer MSA, or Coverdell
a check will be sent instead. Example. Your return shows a refund ESA, or the deposit was deducted as a
Individual Retirement Arrangement of $300 and you ask that the refund be contribution to a tax-favored account on
(IRA) split among three accounts with $100 in your tax return, you may need to correct
each account. Due to an error on the your contribution or file an amended
You can have your refund directly return, your refund is increased to $350. return.
deposited to a traditional IRA, Roth IRA, The additional $50 will be added to the
or SEP-IRA, but not a SIMPLE IRA.You Example. You deduct $1,000 on your
deposit to the account shown on 2007 tax return for an IRA contribution.
must establish the IRA at a bank or line 3.
other financial institution before you The contribution is to be made from a
request direct deposit. Make sure your Refund decreased. If you made an direct deposit of your 2007 refund. Due
direct deposit will be accepted. You error on your return and the amount of to an offset by the FMS, the direct
must also notify the trustee of your your refund is decreased, the decrease deposit is not made to your IRA. You
account of the year to which the deposit will be taken first from any account need to correct your contribution by
is to be applied (unless the trustee will shown on line 3, next from the account contributing $1,000 to the IRA from
not accept a deposit for 2007). If you do shown on line 2, and finally from the another source by the due date of your
not, the trustee can assume the deposit account shown on line 1. return (determined without regard to any
is for the year during which you are filing Example. Your return shows a refund extension) or file an amended return
your return. For example, if you file your of $300 and you ask that the refund be without the IRA deduction.
2007 return during 2008 and do not split among three accounts with $100 in
notify the trustee in advance, the trustee each account. Due to an error on your Paperwork Reduction Act Notice. We
can assume the deposit to your IRA is return, your refund is decreased by ask for the information on this form to
for 2008. If you designate your deposit $150. You will not receive the $100 you carry out the Internal Revenue laws of
to be for 2007, you must verify that the asked us to deposit to the account on the United States. You are required to
deposit was actually made to the line 3 and the deposit to the account give us the information. We need it to
account by the due date of the return shown on line 2 will be reduced by $50. ensure that you are complying with
(without regard to extensions). If the Note. If you appeal the math error and these laws and to allow us to figure and
deposit is not made by that date, the your appeal is upheld, the resulting refund collect the right amount of tax.
deposit is not an IRA contribution for will be deposited to the account on line 1. You are not required to provide the
2007. In that case, you must file an Refund offset. The following rules apply if information requested on a form that is
amended 2007 return and reduce any your refund is offset (used) to pay past-due subject to the Paperwork Reduction Act
IRA deduction and any retirement federal tax or certain other debts. unless the form displays a valid OMB
savings contributions credit you claimed. control number. Books or records
Past-due federal tax. If you owe
relating to a form or its instructions must
You and your spouse, if filing past-due federal tax and your refund is be retained as long as their contents
jointly, each may be able to offset by the IRS to pay the tax, the may become material in the
contribute up to $4,000 past-due amount will be deducted first administration of any Internal Revenue
CAUTION ($5,000 if age 50 or older at from any deposit to an account shown on law. Generally, tax returns and return
the end of 2007) to a traditional IRA or line 3, next from the deposit to the account information are confidential, as required
Roth IRA for 2007. The limit for 2008 is shown on line 2, and finally from the by Internal Revenue Code section 6103.
$5,000 ($6,000 if age 50 or older at the deposit to the account shown on line 1.
end of 2008). A higher limit may apply The average time and expenses
Example. Your return shows a refund required to complete and file this form
for 2007 and 2008 if you were a of $300 and you asked us to split the
participant in a 401(k) plan and your will vary depending on individual
refund among three accounts with $100 circumstances. For the estimated
employer was in bankruptcy in an earlier in each account. You owe $150 from a
year. You may have to pay a penalty if averages, see the instructions for your
prior tax year. You will not receive the income tax return.
your contributions exceed these limits.
$100 you asked us to deposit to the If you have suggestions for making
For more information on IRAs, account on line 3 and the deposit to the this form simpler, we would be happy to
see Pub. 590, Individual account shown on line 2 will be reduced hear from you. See the instructions for
TIP Retirement Arrangements by $50. your income tax return.
(IRAs).