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Form 8302: Electronic Deposit of Tax Refund of $1 Million or More
The IRS Form 8302 is used to request that the IRS electronically deposit a tax refund of $1 million or more. It must be attached to certain returns, such as Forms 1045 or 1139.
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IRS Form 8302 - Electronic Deposit of Tax Refund of $1 Million or More
The IRS Form 8302 is used to request that the IRS electronically deposit a tax refund of $1 million or more. It must be attached to certain returns, such as Forms 1045 or 1139.
Risk Radar
Scan points- 1Confirm that the name on the tax return exactly matches the name on the bank account.
- 2Filing with a foreign bank or branch of a U.S. bank.
- 3Failing to indicate the method of deposit (Direct deposit or Fedwire).
- 4Entering an incorrect routing or account number that the financial institution rejects.
- 5Failing to specify if the deposit is for a Checking or Savings account.
Plain English
This form allows filers to ensure a large tax refund is paid directly into their bank account rather than by check. Using electronic deposit can provide faster access to the funds and offers added security. The IRS requires this form when the expected refund amount meets or exceeds $1 million.
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 that the IRS electronically deposit a tax refund of $1 million or more into a U.S. bank account.
- Do not use it when filing taxes using Form 1040, Form 1120, or Form 1120S.
- Check Form 1045 or Form 1139 instead when the return requires attaching a separate Form 8302 for each carryback year.
Form selector
Use this form or another form?
The tax return is related to an estate or trust
The form must be attached to this return type.
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The tax return relates to a certain business activity
This form cannot be used with the filing of this specific return type.
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The tax return is an amended return for years prior to current year
A separate Form 8302 must be attached for each carryback year when using this form.
✓ Check before you continue
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 shown on the tax return · Line 1 of Form 8302
Method of deposit
Select either Direct deposit or Fedwire · Box under 'Method of deposit'
Routing number
The financial institution’s nine-digit routing number · Line 2 of Form 8302
Account number
Taxpayer's account number, including hyphens but omitting spaces/symbols · Line 3 of Form 8302
Deposit method choice
Electing Direct Deposit over Fedwire is required if a debt offset exists. · Instructions for Line 1
Before you submit
- 1Confirm the name(s) listed on Form 8302 match those on the income tax return.
- 2Enter the correct identifying number (EIN or SSN) from the attached tax return.
- 3Select a method of deposit, noting that Direct Deposit is required if there is an outstanding liability offset.
- 4Verify the nine-digit routing number and ensure it matches what the financial institution accepts for electronic deposits.
- 5Enter the account number using hyphens but omitting spaces or special symbols.
- 6Select either Checking or Savings as the type of account.
- 7Ensure that the tax refund amount is $1 million or more, and there are no outstanding liabilities reducing it below this amount.
How to file this form
- 1Attach Form 8302 to the applicable return or application for refund.
- 2For Forms 1045 or Form 1139, attach a separate Form 8302 for each carryback year.
- 3Complete Line 1 by entering the employer identification number or social security number shown on the tax return.
- 4Fill out Lines 2 and 3 with the financial institution’s routing number and the taxpayer’s account number, respectively.
Known limitations
- 1The Form 8302 cannot be used if the receiving financial institution is a foreign bank or a foreign branch of a U.S. bank.
- 2If you have applied for an employer identification number but file your tax return before receiving one, you are not eligible to request an electronic deposit using this form.
- 3When filing Form 8302 with Form 1045 or Form 1139, electronic deposits may only be made for a year for which the refund is at least $1 million.
- 4Filers of Forms 1120 or 1120S must use Form 8050, Direct Deposit of Corporate Tax Refund, to request a direct deposit of a refund, even if it is $1 million or more.
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->The form revision date is November 2018 (Rev. 11-2018). The instructions direct users to www.irs.gov/Form8302 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads November 2018.
- Fee — Not stated in the official source.
- Mailing address — Do not send Form 8302 to the Internal Revenue Service, Tax Forms and Publications at 1111 Constitution Ave. NW, IR-6526, Washington DC 20224.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Attach the completed Form 8302 to the applicable return or application for refund.
- 2For Forms 1045 or 1139, attach a separate Form 8302 for each carryback year.
- 3If the IRS cannot process the electronic deposit request, a refund by check will be generated.
- 4A refund by check may occur if the name on the tax return does not match the name on the account.
Sources
- SRCForm 8302 applies when the refund is $1 million or more (Form p.1).
- SRCForm 8302 must be attached to returns other than Form 1040, 1120, or 1120S (Form p.1).
- SRCFilers of Forms 1045 or Form 1139 must attach a separate Form 8302 for each carryback year (Form p.1).
- SRCIf the name on the tax return does not match the name on the account, the IRS may issue a refund by check (Form p.1).
- SRCFilers of Forms 1120 or 1120S must use Form 8050 for direct deposit requests (Form p.1).
- SRCThe routing number must be nine digits and its first two digits must be between 01 and 12 or 21 through 32 (Form p.1).
Common confusion points
What happens if my refund is less than $1 million?
The Form 8302 must be used to request an electronic deposit of a refund of $1 million or more.
Must I use this form with all my returns?
No, it must be attached to certain returns, such as Forms 1045 or 1139.
Do I need to fill out Form 8302 if I am filing Form 1040?
Filers of Form 1040 must request a direct deposit of refund by completing the account information on that form, not with Form 8302.
If I use Fedwire, do I need to worry about my bank's routing number?
The financial institution rejects the electronic deposit because of an incorrect routing or account number.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Filing with Form 1045 or Form 1139 requires a separate attachment of Form 8302 for each carryback year.
Questions about IRS Form 8302
What is IRS Form 8302 used for?
This form allows filers to ensure a large tax refund is paid directly into their bank account rather than by check. Using electronic deposit can provide faster access to the funds and offers added security. The IRS requires this form when the expected refund amount meets or exceeds $1 million.
Who must file IRS Form 8302?
The form may be filed with any tax return other than Form 1040, 1120, or 1120S.
What information does IRS Form 8302 require?
The form collects the name, identifying number, and phone number associated with the taxpayer. It also requires banking details, including the bank's name/location, a nine-digit routing number, an account number, and the type of account (checking or savings).
Where do I file IRS Form 8302?
Attach Form 8302 directly to the applicable tax return or application for refund. Specific instructions advise seeing Assembling the Return in the instructions for the form with which the Form 8302 is filed.
How do I complete IRS Form 8302?
The form must be attached to the applicable tax return or application for refund. If filing with Forms 1045 or 1139, filers must include a separate Form 8302 for each carryback year.
What happens if IRS Form 8302 is filed incorrectly?
If the IRS cannot process the electronic deposit request, a refund by check will be generated instead.
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