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CAUTION

If you elected to apply any part of an overpayment on your original return to your next year's estimated tax, you can’t reverse that election on your amended return.

Form 8379 may be filed electronically by attaching it to an electronically filed Form 1040-X even if the filer is not amending their tax return.

Line 22—Overpayment Received as Refund

The refund amount on line 22 will be sent separately from any refund you claimed on your original return (see Line 18, earlier). We will figure any interest and include it in your refund.

You will receive a check for any refund due to you. A refund on a paper-filed amended return can’t be deposited directly to your bank account.

If you owe past-due federal or state debts, all or part of your overpayment will be used to pay the past-due amounts. You will receive a notice if any of your overpayment has been applied to past-due amounts.

• Check the box on Form 1040, 1040-SR, or 1040-NR, line 35a, and attach Form 8888, Allocation of Refund, if you want to split the direct deposit into more than one account.

The account must be in your name. Don't request a deposit of your refund to an account, such as your tax return preparer's

Beginning in February 2023, if you electronically file a Form 1040-X for tax year 2021 or later, you may request your refund be directly deposited into your checking or savings account.

If you want us to directly deposit the amount shown on line 22 to your checking or savings account at a bank or other financial institution (such as a credit union) in the United States:

• Complete lines 31 through 33 on Form 1040-X (if you want your refund deposited to only one account); or

10 Instructions for Form 1040-X (Rev. December 2025)

account, that isn't in your name. For example, although you may owe your tax return preparer a fee for preparing your return, you should not have any part of your refund deposited into the preparer's account to pay the fee.

A direct deposit will be issued using the banking information on Form 1040-X. Do not complete lines 35b through 35d on Form 1040, 1040-SR, or 1040-NR.

If an account issue prevents a direct deposit, a refund will be issued by paper check to the most recent address.