8302

Electronic Deposit of Tax Refund of $1 Million or More

Agency
IRS
Revision
Rev. November 2018
Fillable fields
10
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8302 online
Page 1 of form 8302

Form 8302: Electronic Deposit of Tax Refund of $1 Million or More

Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, is a request that the IRS electronically deposit a tax refund of $1 million or more directly into an account at any U.S. bank or other financial institution (such as a mutual fund, credit union, or brokerage firm) that accepts electronic deposits.

The form is attached to an income tax return other than Forms 1040, 1120, or 1120S, or to Form 1045 or Form 1139. It asks for the bank, the method of deposit (direct deposit or Fedwire), the routing number, the account number and the type of account. The form lists the benefits of an electronic deposit as a faster refund, the added security of a paperless payment, and the savings of tax dollars from reduced processing costs.

The IRS About page says Form 8302 is now historical, in a note dated 11-FEB-2026. This page hosts the November 2018 revision. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8302: Electronic Deposit of Tax Refund of $1 Million or More, as printed by IRS

What's on Form 8302

Name and identifying number

The name(s) shown on the income tax return and the identifying number, which the form says is the EIN or SSN shown on the return Form 8302 is attached to.

Bank and phone

The name and location (city, state) of the bank, and the taxpayer's phone number.

Line 1: method of deposit

Two boxes, direct deposit and Fedwire. The form says one box is to be checked.

Line 2: routing number

Nine digits. The form says the first two digits are between 01 and 12 or 21 through 32.

Lines 3 and 4: account

The account number, including hyphens but omitting spaces and special symbols, and the type of account, checking or savings.

Sample check

A sample check on page 1 shows where the routing number (line 2) and account number (line 3) may appear. The form notes they may be in different places on a real check.

How to fill out Form 8302

  1. 1

    Name and identifying number

    Enter the name(s) and the EIN or SSN exactly as shown on the return the form is attached to. A name on the return that does not match the name on the account is one reason the form gives for a refund by check.

  2. 2

    Line 1

    Check direct deposit or Fedwire. The instructions say direct deposit uses the Automated Clearing House (ACH) system, and Fedwire is a transaction-by-transaction system for items payees receive the same day as originated by the IRS.

  3. 3

    Offsets and Fedwire

    The instructions say that when there is a verified potential that the refund will be applied to a debt owed to a particular agency, a Fedwire deposit will be rejected, and to elect direct deposit instead.

  4. 4

    Line 2

    Enter the financial institution's routing number and verify that it accepts the type of deposit requested. The instructions say not to use a deposit slip to verify the routing number.

  5. 5

    Lines 3 and 4

    Enter the account number from left to right and leave any unused boxes blank. Then check checking or savings.

  6. 6

    Attach it

    Attach Form 8302 to the applicable return or application for refund. The form points to Assembling the Return in the instructions for the form it is filed with.

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How it is filed and when a check is sent instead

Historical form

The IRS About page says Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, is now historical, in a recent developments note dated 11-FEB-2026.

How to file

The form is attached to the return or application for refund it relates to. It is not filed on its own.

Carryback years

With Forms 1045 or 1139, the form says to attach a separate Form 8302 for each carryback year, and electronic deposits may be made only for a year with a refund of at least $1 million.

Refund by check

The form says a check is issued if the request cannot be processed, for example when names do not match, the method or account type is not marked, the routing or account number is wrong, or an offset brings the refund under $1 million.

Treasury Offset Program

The form lists one more reason for a check: the filer is subject to the Treasury Offset Program (TOP) and does not mark direct deposit as the method.

Comments address

The form gives a Tax Forms and Publications address for comments on the form only, and says not to send Form 8302 to that address.

Related forms

Who files Form 8302?

  • Filers of other income tax returns

    A taxpayer whose refund of $1 million or more is claimed on a return other than Form 1040, 1120, or 1120S attaches Form 8302 to that return.

  • Form 1045 and Form 1139 applicants

    These applications allow more than one year's reporting. The form says electronic deposits may be made only for a year with a refund of at least $1 million, with a separate Form 8302 for each carryback year.

  • Not for Form 1040 filers

    The form says filers of Form 1040 request a direct deposit of refund by completing the account information on Form 1040 itself.

  • Not for Forms 1120 or 1120S

    The form says filers of Forms 1120 or 1120S request a direct deposit of a refund using Form 8050, including a refund of $1 million or more.

  • Cases the form excludes

    The form says a request is not eligible if the receiving institution is a foreign bank or a foreign branch of a U.S. bank, or if an EIN was applied for but the return is filed before it is received.

The form says it may be filed with any tax return other than Form 1040, 1120, or 1120S to request an electronic deposit of a refund of $1 million or more.

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Questions about Form 8302

Is Form 8302 still in use?

The IRS About page says Form 8302 is now historical, in a note dated 11-FEB-2026. This page hosts the November 2018 revision.

Can Form 1040 filers use Form 8302?

The form says filers of Form 1040 request a direct deposit of refund by completing the account information on Form 1040.

What about Forms 1120 and 1120S?

The form says those filers request a direct deposit of a refund using Form 8050, including a refund of $1 million or more.

What is the difference between direct deposit and Fedwire?

The instructions say direct deposit uses the Automated Clearing House (ACH) system, and Fedwire is a transaction-by-transaction system for items payees receive the same day as originated by the IRS.

Can the refund go to a foreign bank?

No. The form says a request is not eligible if the receiving institution is a foreign bank or a foreign branch of a U.S. bank.

What happens if the IRS cannot process the request?

The form says a refund by check will be generated, and lists reasons such as a name mismatch, a rejected routing or account number, or an offset that brings the refund under $1 million.