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Form 1040
Form 1040

Form 1040U.S. Individual Income Tax Return

35a — Refund Amount Updated for tax year 2025

Does this apply to you?

  • You have an overpayment on line 34 and want some or all of it refunded
  • You provide your bank routing and account numbers for direct deposit on lines 35b-35d
  • You want the refund split into multiple accounts using Form 8888

Easy to overlook

Direct deposit is significantly faster than a paper check The IRS processes direct deposit refunds in about 21 days for e-filed returns. Paper checks take 6-8 weeks. Despite this, millions of filers still receive paper checks — sometimes because they skipped the direct deposit fields or entered incorrect routing numbers. Double-check your bank routing and account numbers before filing. 1 IRS Publication 2043 — Where’s My Refund

You can split your refund into multiple accounts Form 8888 allows you to divide your refund among up to three accounts — savings, checking, retirement, or even U.S. savings bond purchases. This is a useful savings strategy. The IRS will deposit the specified amounts into each account. Without Form 8888, the full refund goes to one account. 2 General filing pattern — refund delayed by missing direct deposit info

Watch out for this

Entering the wrong routing or account number for direct deposit. If the IRS cannot deposit the refund (wrong number, closed account), they will mail a paper check to the address on your return — adding weeks to the process. Some filers accidentally enter a credit card number or loan account number instead of a bank account, which also fails.

Footnotes

  1. IRS Publication 2043, Where’s My Refund. https://www.irs.gov/refunds

  2. IRS Form 1040 Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf

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