35a — Refund Amount Updated for tax year 2025

What this line means

The portion of your overpayment that you want refunded to you. This can equal the full overpayment on line 34 (if you want it all back) or a portion (if you are applying the rest to next year on line 36). You can receive your refund by direct deposit (faster) or paper check. Direct deposit into up to three accounts is available using Form 8888.

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 [SOURCE: 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 [SOURCE: 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.

Related lines on your return

• Line 34 — Form 1040 — Overpayment; the maximum amount available for refund
• Line 36 — Form 1040 — Applied to next year; the portion not taken as a refund
• Form 8888 — Allocation of Refund — for splitting the refund into multiple accounts