bulletin Internal Revenue›Introduction
SECTION 9. DIRECT DEPOSIT OF
Internal Revenue Bulletin 1998-38 · 2026-10-03 edition · updated 2026-10-04 · United States
REFUNDS
.01 The Service will ordinarily process a request for Direct Deposit but reserves the right to issue a paper refund check.
.02 The Service does not guarantee a specific date by which a refund will be directly deposited into the taxpayer’s financial institution account.
.03 Neither the Service nor Financial Management Service (FMS) is responsi
ble for the misapplication of a Direct Deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, Authorized IRS e-file Provider, financial institution, or any of their agents.
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