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Official form guide
Form 8302: Electronic Deposit of Tax Refund of $1 Million or More
Internal Revenue Service Form 8302 is used to request that the IRS electronically deposit a tax refund of $1 million or more into a U.S. bank account. It is filed with any tax return other than Forms 1040, 1120, or 1120S, or with Forms 1045 or 1139.
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IRS Form 8302 - Electronic Deposit of Tax Refund of $1 Million or More
Internal Revenue Service Form 8302 is used to request that the IRS electronically deposit a tax refund of $1 million or more into a U.S. bank account. It is filed with any tax return other than Forms 1040, 1120, or 1120S, or with Forms 1045 or 1139.
Risk Radar
Scan points- 1Failing to check a deposit method box (direct deposit or Fedwire) triggers a check refund instead of electronic deposit.
- 2Omitting the required check for the deposit method (direct deposit or Fedwire).
- 3Leaving the account type box (checking or savings) unchecked.
- 4Entering a routing number that is not nine digits or whose first two digits are outside 01‑12 or 21‑32.
- 5Providing an account number with spaces, special symbols, or missing hyphens as instructed.
Plain English
Form 8302 tells the IRS to send a refund of $1 million or more straight into your bank account instead of mailing a check. You fill in your name, tax ID, bank name, phone, choose direct deposit or Fedwire, and provide the routing and account numbers. Attach the completed form to the tax return or refund application you are filing.
Submission Date
- Filing date: 2018-11-01 23:00:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting an electronic deposit of a tax refund of $1 million or more with any tax return other than Forms 1040, 1120, or 1120S, or with Forms 1045 or 1139.
- Do not use it when the receiving financial institution is a foreign bank or foreign branch, when filing before receiving an employer identification number, when the refund after offsets is less than $1 million, or when required fields (method, routing, account number, or account type) are left blank.
- Check Form 1040 instead when filing an individual income tax return.
Form selector
Use this form or another form?
Filing an individual income tax return (Form 1040) and need a $1 million refund deposit
Form 8302 cannot be attached to Form 1040
✓ Verify you are not using Form 1040 for this purpose
Filing a corporate income tax return (Form 1120) and need a $1 million refund deposit
Form 8302 is not permitted with Form 1120
✓ Confirm the return type is not Form 1120
Requesting a net operating loss carryback refund using Form 1045
A separate Form 8302 must be attached for each carryback year
✓ Ensure a distinct Form 8302 accompanies each year
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Identifying number
Employer identification number or Social Security number · Tax return line for EIN/SSN
Method of deposit
Selection of Direct deposit or Fedwire · Form 8302 line 1
Routing number
Nine‑digit routing number with correct first two digits · Form 8302 line 2
Account number
Account number with hyphens, no spaces or symbols · Form 8302 line 3
Type of account
Checking or Savings selection · Form 8302 line 4
Before you submit
- 1Check that the identifying number matches the number shown on the tax return.
- 2Mark either Direct deposit or Fedwire as the method of deposit.
- 3Enter a nine‑digit routing number and verify the first two digits are between 01‑12 or 21‑32.
- 4Confirm the routing number with the financial institution.
- 5Enter the account number exactly as it appears on the check, including hyphens.
- 6Select the correct account type (Checking or Savings).
- 7Verify the financial institution is a U.S. bank or eligible U.S. financial entity.
- 8Attach Form 8302 to the applicable tax return or refund application.
- 9For Forms 1045 or 1139, attach a separate Form 8302 for each carryback year.
How to file this form
- 1Attach Form 8302 to the applicable tax return or refund application.
- 2Mark the chosen method of deposit on the form.
- 3Enter the routing number and account number accurately.
- 4Select the appropriate account type.
- 5Submit the combined return to the IRS as instructed.
- 6Retain a copy of the attached Form 8302 for your records.
Known limitations
- 1Not eligible if the receiving financial institution is a foreign bank or a foreign branch of a U.S. bank.
- 2Not eligible if filing before receiving an employer identification number after applying for one.
- 3Cannot be used with Form 1040; direct deposit must be requested on Form 1040.
- 4Cannot be used with Forms 1120 or 1120S; must use Form 8050 for direct deposit.
- 5When filed with Form 1045 or Form 1139, electronic deposit allowed only for a year where the refund is at least $1 million.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8302 is revised in November 2018, and the source directs users to www.irs.gov/Form8302 for the latest information. No specific changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2018.
- Routing number format — confirm the nine‑digit routing number’s first two digits are between 01‑12 or 21‑32.
- Fee — not stated in the official source.
- Mailing address — not stated in the official source.
- Signature — not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep a signed copy of Form 8302 and the attached return for your records.
- 2Retain the copy for at least three years after filing.
- 3If the IRS cannot process the electronic deposit request, it will issue a refund by check.
- 4Do not mail Form 8302 to the comments address; submit comments via www.irs.gov/FormComments or write to the IRS address provided.
Sources
- SRCForm p.1 — you are not eligible if the receiving financial institution is a foreign bank or a foreign branch of a U.S. bank.
- SRCForm p.1 — you are not eligible if you have applied for an employer identification number but are filing before receiving one.
- SRCForm p.1 — Form 8302 cannot be used with Form 1040; direct deposit must be requested on Form 1040.
- SRCForm p.1 — Form 8302 cannot be used with Forms 1120 or 1120S; must use Form 8050 for direct deposit.
- SRCForm p.1 — When filed with Form 1045 or Form 1139, electronic deposit allowed only for a year where the refund is at least $1 million.
- SRCForm p.1 — If the IRS cannot process the electronic deposit request, a refund by check will be generated.
- SRCForm p.1 — Do not send Form 8302 to this address; submit comments via www.irs.gov/FormComments or write to the IRS address provided.
- SRCForm p.2 — The routing number must be nine digits; the first two digits must be between 01 and 12 or 21 through 32.
- SRCForm p.1 — The type of account (checking or savings) must be indicated; one box must be checked.
- SRCForm p.1 — Method of deposit (direct deposit or Fedwire) must be indicated; one box must be checked.
Common confusion points
Can I attach Form 8302 to my Form 1040?
I think Form 8302 works with any return, but the source says 1040 must use its own direct deposit fields.
→ Verify that you are filing Form 1040 and use the direct deposit section on that form instead of Form 8302.
Is a foreign bank allowed for the electronic deposit?
I assumed any bank works, but the source excludes foreign banks and foreign branches.
→ Confirm the bank is a U.S. bank; foreign institutions are ineligible.
Do I need to check a box for the account type?
I missed the account type box and wonder if it's optional.
→ Ensure either 'Checking' or 'Savings' is selected on the form.
What format must the routing number follow?
I entered a routing number without checking the first two digits.
→ Verify the routing number is nine digits and its first two digits are between 01‑12 or 21‑32.
Can I file before I receive my EIN?
I applied for an EIN but need to file now.
→ Wait until the EIN is issued before submitting Form 8302.
Will I get a check if there is a mistake in my deposit info?
I'm not sure what happens if the IRS can't process the request.
→ Review the listed reasons (name mismatch, missing method, incorrect numbers, etc.) and correct any errors; otherwise a check will be issued.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8050 – Direct Deposit of Corporate Tax Refund (used instead of Form 8302 for corporate returns).
Questions about IRS Form 8302
What is IRS Form 8302 used for?
Form 8302 tells the IRS to send a refund of $1 million or more straight into your bank account instead of mailing a check. You fill in your name, tax ID, bank name, phone, choose direct deposit or Fedwire, and provide the routing and account numbers. Attach the completed form to the tax return or refund application you are filing.
Who must file IRS Form 8302?
Form 8302 may be filed with any tax return other than Forms 1040, 1120, or 1120S, or with Forms 1045 or 1139, to request an electronic deposit of a refund of $1 million or more.
What information does IRS Form 8302 require?
The form collects the taxpayer’s name, identifying number, phone, bank name and location, the chosen deposit method (direct deposit or Fedwire), the nine‑digit routing number (line 2), the account number (line 3), and the account type (checking or savings).
Where do I file IRS Form 8302?
Attach Form 8302 to the applicable tax return or refund application; do not mail the form separately.
How do I complete IRS Form 8302?
Enter the name(s) from the income tax return, the taxpayer’s identifying number, and the bank’s name and city/state. Select either direct deposit or Fedwire, then write the nine‑digit routing number on line 2 (first two digits 01‑12 or 21‑32) and the account number on line 3, and check the box for checking or savings. After completing all fields, attach Form 8302 to the tax return or refund application before filing.
What happens if IRS Form 8302 is filed incorrectly?
If the IRS cannot process the electronic request, it issues the refund by check, which can delay payment and may be subject to offset.
Can I attach Form 8302 to my Form 1040?
I think Form 8302 works with any return, but the source says 1040 must use its own direct deposit fields. Verify that you are filing Form 1040 and use the direct deposit section on that form instead of Form 8302.
Is a foreign bank allowed for the electronic deposit?
I assumed any bank works, but the source excludes foreign banks and foreign branches. Confirm the bank is a U.S. bank; foreign institutions are ineligible.
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