Federal housing law
Form 8050 — Direct Deposit of Tax Exempt or Government Entity Tax Refund
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8050.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
1. Routing number (must be nine digits). The first two digits must be between 01 and 12 or 21 through 32.
2. Account number (include hyphens but omit spaces and special symbols):
General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8050 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8050 . Purpose of Form File Form 8050 to request that the IRS deposit a tax refund (including a refund of $1 million or more) directly into an account at any U.S. bank or other financial institution (such as a mutual fund or brokerage firm) that accepts direct deposits.
The benefits of a direct deposit include a faster refund, the added security of a paperless payment, and the savings of tax dollars associated with the reduced processing costs. Who May File Only a filer requesting a direct deposit refund with its original Form 990-PF, 990-T, 1120-POL, or 4720 may file Form 8050. The filer is not eligible to request a direct deposit if:
The receiving financial institution is a foreign bank or a foreign branch of a U.S. bank, or
The filer has applied for an employer identification number but is filing its tax return before receiving one.
How To File Attach Form 8050 to the filer’s Form 990-PF, 990-T, 1120-POL, or 4720.
Specific Instructions
Line 1. Enter the financial institution’s routing number and verify that the institution will accept a direct deposit. See the sample check below for an example of where the routing number may be shown.
For accounts payable through a financial institution other than the one at which the account is located, check with your financial institution for the correct routing number. Do not use a deposit slip to verify the routing number. Line 2. Enter the filer’s account number. Enter the number from left to right and leave any unused boxes blank. See the sample check below for an example of where the account number may be shown.
Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to provide this information. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in
Sample Check¶
3. Type of account (one box must be checked):
Checking Savings
the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for tax-exempt filers is approved under OMB control number 1545-0047 and is included in the estimates shown in the instructions for their return. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.
You can send us comments through www.irs.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the address above.
Cat. No. 30211X Form 8050 (Rev. 12-2025) Created 7/2/25