1118 Form 8302 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8302.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. November 2018)

Department of the Treasury Internal Revenue Service

• Attach to your income tax return (other than Forms 1040,

1120, or 1120S), Form 1045, or Form 1139.

• Go to www.irs.gov/Form8302 for the latest information .

OMB No. 1545-1763

Name(s) shown on income tax return Identifying number

Name and location (city, state) of bank Taxpayer’s phone number

1 Method of deposit (one box must be checked) Direct deposit Fedwire 2 Routing number (must be nine digits). The first two digits must be between 01 and 12 or 21 through 32.

3 Account number (include hyphens but omit spaces and special symbols): 4 Type of account (one box must be checked):

Checking Savings

Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form

File Form 8302 to request that the IRS electronically deposit a tax refund of $1 million or more directly into an account at any U.S. bank or other financial institution (such as a mutual fund, credit union, or brokerage firm) that accepts electronic deposits.

The benefits of an electronic 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

Form 8302 may be filed with any tax return other than Form 1040, 1120, or 1120S to request an electronic deposit of a refund of $1 million or more. You are not eligible to request an electronic deposit if:

• The receiving financial institution is a foreign bank or a foreign branch of a U.S. bank, or

• You have applied for an employer identification number but are filing your tax return before receiving one.

If Form 8302 is filed with Form 1045, Application for Tentative Refund, or Form 1139, Corporation Application for Tentative Refund, both of which allow for more than one year’s reporting, electronic deposits may be made only for a year for which the refund is at least $1 million.

Note: Filers of Form 1040 must request a direct deposit of refund by completing the account information on that form. Filers of Forms 1120 or 1120S must request a direct deposit of a refund using Form 8050, Direct Deposit of Corporate Tax Refund. This includes a request for a refund of $1 million or more.

Conditions Resulting in a Refund by Check

If the IRS is unable to process this request for an electronic deposit, a refund by check will be generated. Reasons for not processing a request include:

• The name on the tax return does not match the name on the account.

• You fail to indicate the method of deposit to be used (direct deposit or Fedwire).

• The financial institution rejects the electronic deposit because of an incorrect routing or account number.

• You fail to indicate the type of account the deposit is to be made to (checking or savings).

• There is an outstanding liability the offset of which reduces the refund to less than $1 million.

processed, see Assembling the Return in the instructions for the form with which the Form 8302 is filed. For Forms 1045 or 1139, attach a separate Form 8302 for each carryback year.

Identifying number. Enter the employer identification number or social security number shown on the tax return to which Form 8302 is attached.

Line 1. Direct deposit is an electronic payment alternative that uses the Automated Clearing House (ACH) system. Fedwire is a transaction-bytransaction processing system designed for items that must be received by payees the same day as originated by the IRS.

When there is a verified potential that the tax refund will be applied to a debt owed to a particular agency, a Fedwire deposit will be rejected due to the offset. To receive an electronic deposit, elect to use the direct deposit method of deposit instead of Fedwire.

• You are subject to the Treasury Offset Program (TOP) and fail to indicate direct deposit as the method of deposit to be used. How To File

Line 2. Enter the financial institution’s

Attach Form 8302 to the applicable routing number and verify that the return or application for refund. To institution will accept the type of ensure that your tax return is correctly electronic deposit requested. See the

Attach Form 8302 to the applicable return or application for refund. To ensure that your tax return is correctly

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 62280S Form 8302 (Rev. 11-2018)

Form 8302 (Rev. 11-2018) Page 2

The time needed to provide this information may vary depending on individual circumstances. The estimated average time is:

Recordkeeping . . . . 1 hr., 40 min.

Learning about the law or the form . . . . . . . 30 min.

Preparing and sending the form . . . . . 33 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making Form 8302 simpler, we would be happy to hear from you. 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. Do not send Form 8302 to this address.

Sample Check for an example of where the routing number may be shown.

CAUTION

Check with your financial institution, if necessary, to verify that the routing number entered on line 2 is correct.

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 3. Enter the taxpayer’s account number. Enter the number from left to right and leave any unused boxes blank. See the Sample Check for an example of where the account number may be shown.

Privacy Act and 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 give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

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 must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.