Section II

Line 3—Tax due. If you have tax due, see Payment of Tax Due, earlier, for information on how to make a payment.

• 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 4c. 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 4d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. Don't include the check number.

If the direct deposit to your account is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Reasons your direct deposit will be rejected. If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

• You're asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.

• The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.

• Three direct deposits of tax refunds have already been made to the same account or prepaid debit card.

6 Instructions for Form 1066 (2025)

• You haven't given a valid account number.

• Any numbers or letters on lines 4b through 4d are crossed out or whited out.

Note: The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Non-electronic federal disbursement exceptions. If you qualify for one of the exceptions below, a paper check may still be permitted as a federal disbursement option.

1. Individuals who don't have access to banking services or electronic payment systems.

2. Certain emergency payments where electronic disbursement would cause undue hardship, as contemplated in 31 CFR Part 208.

3. National security- or law enforcement-related activities where non-EFT transactions are necessary or desirable.

4. Other circumstances as determined by the Secretary of the Treasury, as reflected in regulations or other guidance.

Note: If you don't qualify for one of the exceptions above, the direct deposit information must be entered on lines 4b, 4c, and 4d. If you do qualify for an exception above, leave lines 4b, 4c, and 4d blank.