2025›Instructions for Form 1040-SS
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Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION your financial institution to get the correct routing
and account numbers to make sure your direct deposit will be accepted.
Line 15
Applied to Your 2026 Estimated Tax
Enter on line 15 the amount, if any, of the overpayment on line 13 you want applied to your 2026 estimated tax.
TIP
Your refund can be split and directly deposited into up to three different accounts in your name on Form 8888.
The election to apply part or all of the overpaid amount to your 2026 estimated tax can’t be changed later.
You can’t have your refund deposited into more than one account if you file Form 8379, Injured Spouse Allocation.
Line 14b The routing number for your financial institution must be nine digits. The first two digits must be 01 through 12 or 21 through 32.
Ask your financial institution for the correct routing number to enter on line 14b if:
The routing number on a deposit slip is different from the routing number on your checks,
Your deposit is to a savings account that doesn’t allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Line 14c Check the appropriate box for the type of account. Don’t check more than one box. You must check the correct box to ensure your deposit is accepted.
Line 14d The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces
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