Processing timer a refund return depends on the method used for filing. If you e-file opting for direct deposit and have not received your refund within 3 weeks after filing your return (eight weeks if you filed a paper return opting for a paper check), you can check your refund status by clicking on "Where's My Refund" then go to "Get My Refund Status" (after inputting the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund. If you have requested direct deposit, the refund should take one week less time to be issued as opposed to getting a paper check.

If you e-file with direct deposit and have not received your refund within three weeks after filing your return (five weeks if you filed paper with direct deposit), you can check your refund status by clicking onWhere's My Refund " then go to "Get My Refund Status" (after inputting the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund.

No. The account has to be in your name.

You will need to contact your bank to determine when the deposit was made. The deposit will be recorded on your bank statement. However, if you use an automated system to check on your bank account balance, you will know that your refund has been deposited when your balance has increased by the amount of your expected refund.

You can now check the status of your refund via Internet. Access the IRS website at www.irs.gov and follow the links to check your refund status. You must provide your social security number, filing status, and refund amount.

Refund information does not become available until it has been 6 weeks since you filed your tax return (3 weeks if you filed electronically). After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to log onto www.irs.gov. Click on Where's My Refund then go to Get My Refund Status or you can call Refund Hotline at (800) 829-1954. Be sure to have a copy of your current tax return available because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

References:

• Tax Topic 152, Refunds - How Long They Should Take

You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Your refund will automatically be applied to any outstanding balances.

Under the law, state and Federal agencies refer to the IRS the names of taxpayers who are behind in their support payments, taxes, and loans. Your tax refund may not be refunded to you if you are delinquent in child or child and spousal support payments, have a past due Federal debt (such as a student loan), or owe state income taxes. Therefore, your refund will be used to pay other debts you owe. For additional information, refer to Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations.

References:

• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

As a condition of your agreement, any refund due you in a future year will be applied against the amount you owe. Therefore, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. The IRS will automatically apply the refund to the taxes owed. If the refund does not take care of the tax debt; you must continue the installment agreement.

Whether a refund will be sent to you, sent to the trustee, or offset against outstanding liabilities will depend on local bankruptcy rules, the terms of your Chapter 13 plan, as well as the individual facts and circumstances of your case.

Call the IRS at (800) 829-1954. If your refund check has not been cashed, we can normally provide a replacement within six to eight weeks. You may need to complete a Form 3911 (PDF) Taxpayer Statement Regarding Refund, to initiate a claim. If your refund check has been cashed the Financial Management Service (FMS) will provide a claim package which includes a copy of the check. FMS will review the claim and the signature on the cancelled check before determining whether another refund can be issued.

Because you are due a refund, you will not be charged a late filing penalty or a late payment penalty; however, if you wish to file a claim for your refund, you must do so within certain time periods. If you file a return, you must file a claim for a credit or refund within three years from the date you filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you only have two years from the time the tax was paid to file a claim for credit or refund. The amount of any refund cannot be more than any tax paid within the 3 year period (plus any extension of time to file your return), or within the 2-year period if no return was filed, immediately before you filed the claim. The time you file your claim will be based on the postmark date for this purpose. Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

Keep in mind that you may be charged a late filing penalty, if a subsequent adjustment to your tax liability is made that results in an underpayment of tax. The penalty is usually 5% for each month or part of a month that the return is late, but not more than 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed. You will not have to pay the penalty, however, if you can show reasonable cause for your failure to file the return. In such a case, you still will be charged a late payment penalty for any amount due unless you can show reasonable cause for the late payment.

In cases where there is a family dispute over the proceeds of a refund, you can request a copy of the front and back of the cancelled refund check that was issued in your name. You can also request a copy of the original tax return filed under your name. Call (800) 829-1040 and follow the IRS representative's instructions for verifying the signature on your tax return or cancelled refund check.

If you need to know whether a federal tax refund check that was issued to you has been cashed, you can call (800) 829-1954 and request Form 3911 (PDF), Taxpayer Statement Regarding Refund.

If you are inquiring about a check that was issued to someone other than yourself, the IRS is not allowed under the Privacy Act of 1974 to disclose any information.

References:

• Form 3911 (PDF), Taxpayer Statement Regarding Refund

Yes, however many U.S. Post Offices choose not to forward refund checks. You should check with your local Post Office for their procedures.

An individual's tax return is protected under the Internal Revenue Code and the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund may be offset through the Treasury Offset Program to pay the debt. For more information, contact your state office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

When a joint return is filed and only one spouse owes past-due child support, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

1. file a joint tax return,
2. have reported income (such as wages, interest, etc.)
3. have made and reported tax payments (such as withholding), or claimed the earned income credit or other refundable credit, and
4. have an overpayment, all or parts of which may be applied against the past-due amount.

Refer also to our Frequently Asked Question section on Injured Spouse in the IRS Procedures section.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

You must file a claim with your local office of child support enforcement. For more information, follow the state link at the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement..

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

An individual's tax return is protected under the Internal Revenue Code and the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund may be offset through the Treasury Offset Program to pay the debt. For more information contact your state office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If you are due a refund but have not paid certain amounts you owe, such as child support, all or part of your refund can be used to pay all or part of the past-due amount. This applies to a joint return. When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund. For most individuals, you must have received income such as wages, have made tax payments such as withholding, and report the income and tax payments on the joint return. However, if your main home was in a community property state refer to Form 8379 for eligibility requirements.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

A split refund lets you divide your refund, in any proportion you want, and direct deposit the funds in up to three different accounts with U. S. financial institutions.

Instead of choosing between depositing your refund into a checking or saving account and later moving part of your refund to another account, you can allocate your refund among up to three different accounts and send your money where you want it the first time.

By splitting your refund, you get the convenience of directing some of your refund to your checking account for immediate needs and sending some to savings for future use. Plus, you get the safety and speed of direct deposit, meaning you will have access to your refund faster than if you opt to receive a paper check.

Simply complete and attach Form 8888, Direct Deposit of Refund to More Than One Account, to your federal income tax return to tell IRS how much and to which of your accounts you want your refund deposited.

Yes, you can ask IRS to direct deposit your 2006 refund into one account, or split it among two or three different accounts. The choice is yours.

If you want your refund deposited into one account, use the special direct deposit lines on your tax return (Forms 1040, 1040A, etc.). If you want your refund deposited to two or three accounts, use Form 8888, Direct Deposit of Refund to More Than One Account.

Your deposit to each account must be at least $1.00.

Yes, you can split your refund among up to three different U.S. financial institutions as long as they will accept a direct deposit to your account.

No, you can split your refund whether you file electronically or on paper. However, IRS recommends using e-file to avoid simple mistakes that could change the amount of your refund, and therefore the amount available for deposit.

Yes, you can split your refund on an original return filed on any of the following returns: Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-SS, or 1040-PR. However, you cannot split your refund if you file Form 1040EZ-T, Request for Refund of Federal Telephone Excise Tax, or Form 8379, Injured Spouse Allocation.

No, splitting your refund will not cause a delay. Because it uses direct deposit technology, your funds will be in your account(s) faster than if you opt to receive your refund in a paper check.

No, you cannot split your refund between a direct deposit and paper check. You can either opt for the safety, security and speed of direct deposit to one, two, or three separate accounts or request your refund via a paper check.

Yes, you can electronically direct your refund to one, two or three separate accounts at your discretion. This change gives you more convenience, flexibility and options in managing your finances.

You can designate a direct deposit to one account directly on the Form 1040 series of forms or you can use Form 8888 Direct Deposit of Refund to More Than One Account, to split your refund among two or three different accounts.

No, you have the flexibility of dividing and directing your refund any way you want. There is no requirement to make the deposits equal.

IRS will direct deposit refunds to any checking or saving accounts with any U.S. financial institution that accepts electronic deposits. However, you should verify that your financial institution accepts direct deposits for the type of account you want to direct your deposit to and verify the account and routing numbers.

You can ask IRS to direct deposit a refund on a joint return into your account, your spouse's account, or a joint account. However, state and financial institution rules can vary and you should first verify your financial institution will accept a joint refund into an individual account.

You can direct your refund to any of your checking or savings accounts with a U.S. financial institution as long as your financial institution accepts direct deposits for that type of account and you provide valid routing and account numbers. Examples of savings accounts include: passbook savings, individual development accounts (IDAs), individual retirement arrangements (IRAs), health savings accounts (HSAs), Archer MSAs, and Coverdell education savings accounts.

However, some financial institutions will accept direct deposits for some types of accounts, but not others. Contact your financial institution to ensure they will accept your direct deposit and verify your account and routing number.

IRS also encourages taxpayers and their preparers to ensure account and routing numbers are accurately entered on returns so your funds can be deposited as intended.

You should ensure your financial institution accepts direct deposits to prior year IRA accounts.

As with all IRA deposits, the account owner is responsible for informing their IRA trustee of the year for which the deposit is intended and for ensuring their contributions do not exceed their annual contribution limitations. IRS direct deposits of federal tax refunds will not indicate a contribution year for IRA accounts.

If you fail to notify your IRA trustee of the intended year for the deposit, your trustee can assume the deposit is for 2007.

IRS is not responsible for the timeliness or contribution amounts related to an IRA direct deposit. Since an error on your return or an offset to your refund could change the amount of refund available for deposit (for more information, see Are there conditions that could change the amount of my direct deposits?) you must verify the deposit was actually made to the account by the due date of the return (without regard to extensions) and the deposit amount. If the deposit is not made into your account by the due date of the return (without regard to extensions), the deposit is a contribution for 2007, rather than 2006. You must file an amended 2006 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

No, you can direct your refund to either a checking or savings account; you cannot opt for a direct deposit into a loan account.

Tax preparation fees could vary. Ask your tax professional about his/her fees up front.

No, you can direct your refund to any of your checking or savings accounts; you cannot direct your refund to someone else's account (except for your spouse's account, if this is a joint direct your refund to someone el's account (except for your spouse's account, if this is a joint refund).

There are several factors that could change the amount of your tax refund - resulting in either a larger or smaller refund than expected. Examples that could increase your refund are math errors and other mistakes. Examples that could decrease your refund include math errors, mistakes, owing delinquent federal taxes, state taxes, child support, student loans, or other delinquent federal obligations or if the Earned Income Tax Credit (EITC) portion of your refund is withheld pending further review.

For additional information, see - What if a mistake on my return increases the amount of my refund?, What if I owe back taxes to IRS?, How will IRS handle my split refund deposits if the Earned Income Tax Credit (EITC) portion of my refund is withheld pending further review? Are there other conditions that could reduce the amount of my refund and change the amount I want deposited to each account? and What will happen if I owe both back taxes to IRS and back child support, state taxes, student loans, etc?

If you split your refund among multiple accounts and the mistake results in a larger refund than you expected, IRS will add the difference to the last account you designated.

Example: Your return shows a refund of $300 and you ask IRS to split the refund among three accounts, depositing $100 to each account. Due to an error, your refund is increased by $150. IRS will adjust your direct deposits as follows

Requested : Account 1: $100 Actual direct deposits $100

Requested: Account 2: $100 Actual direct deposits $100

Requested: Account 3: $100 Actual direct deposits $250 ($100 requested plus $150 adjustment)

You will receive a letter from IRS explaining any errors resulting in adjustments to your return, refund amount, and direct deposit(s).

IRS recommends using electronic filing to avoid math errors and other common problems that can result in adjustments to your return and change the amount of your refund.

If the mistake results in a smaller refund, IRS will use a bottom-up rule and deduct the difference from the amount you designated fro the last account shown on Form 8888. If the difference exceeds the amount designated fro the last account, IRS will deduct the remainder from the amount designated fro the last account, IRS will deduct the remainder from the amount designated to the next account, etc.

Example: Your return shows a refund of $300 and you ask IRS to split your refund among three accounts with $100 to each account. Due to an error, your refund is decreased by $150. IRS will adjust your direct deposits as follows:

Requested: Account 1: $100 Actual direct deposits: $100

Requested: Account 2: $100 Actual direct deposits: $50 ($100 requested less $50 adjustment)

Requested: Account 3: $100 Actual direct deposits: $0 ($100 requested less $100 adjustment)

IRS will apply same bottom-up rule to adjust direct deposits for refund offset for unpaid federal taxes or if the Earned Income Tax Credit (EITC) portion of your return, your refund amount, and direct deposit(s).

IRS recommends using electronic filing to avoid math errors and other common problems that can result in adjustments to your return and change the amount of your refund.

If you owe delinquent federal taxes, IRS will withhold the balance due from your refund and adjust your split refund direct deposits under the bottom-up rule (see What if a mistake on my return decreases the amount of my refund?)

• You will receive a letter from IRS explaining any adjustment(s) to your refund amount and direct deposit(s).

IRS will deposit your refund, less the amount withheld according to the bottom-up rule- see What if a mistake on my return decreases the amount of my refund?

You will receive a letter from IRS explaining why a portion of your refund was withheld, the effect on your direct deposit(s), and what information you need to provide to verify your EITC eligibility. If IRS later determines you are eligible to receive the credit, the agency will deposit the amount withheld into the first account you designated on Form 8888.

If you owe delinquent state income taxes, back child support, or delinquent non-tax federal debs such as student loans, etc., the Department of Treasury's Financial Management Service (FMS), which disburses IRS refunds, may offset your refund for the delinquent amount.

FMS will deduct the past-due amounts from the payment that appears first on the payment file received from IRS (the IRS payment file orders accounts from the lowest to the highest routing number). If the debt exceeds the payment designated for the account that appears first on the payment file, FMS will reduce the payment designated for the account that appears next, etc.

You will receive a letter from FMS explaining any offset amount, the agency receiving the payment, the address and telephone number of the agency, and amount of your refund/direct deposit offset. If you dispute the debt, you should contact the agency shown on the notice, not IRS, since IRS has no information about the validity of the debt.

Information about refund offsets is available throughWhere's My Refund?

If you owe delinquent federal taxes, IRS will withhold the balance due from your refund. If your refund exceeds the amount of your delinquent federal taxes, IRS will adjust your split refund direct deposits under the bottom-up rule discussed earlier (see What if a mistake on my return decreases the amount of my refund?)

If you also owe delinquent state income taxes, back child support, or delinquent non-tax federal debts such as student loans, etc., the Department of Treasury's Financial Management Service (FMS) will deduct the past-due amounts from the payment that appears first on the payment file received from IRS (the IRS payment file orders accounts from the lowest to the highest routing number). If the debt exceeds the payment designated for the account that appears first on the payment file, FMS will reduce the payment designated for the account that appears next, etc.

You will receive a letter explaining any adjustments IRS made to your refund amount and direct deposit(s). You will receive a separate letter from FMS explaining any offset amount, the agency receiving the payment, the address and telephone number of the agency, and amount of your refund/direct deposit that was offset. If you dispute the debt on the letter you receive from FMS, you should contact the agency shown on the notice, not IRS, since IRS has no information about the validity of the debt.

Information about your refund offsets will also be available through Where's My Refund?

Be very careful; entering your account and routing numbers. IRS will handle account or routing number errors on split refunds the same as for regular direct deposits and mistakes can result in several different scenarios. For example, if:

• You omit a digit in the account or routing number of an account and the number does not pass IRS' validation check, IRS will send you a paper check for the entire refund;
• You incorrectly enter an account or routing number and your designated financial institution rejects and returns the deposit to IRS, IRS will issue a paper check for that portion of your refund; or
• You incorrectly enter an account or routing number that belongs to someone else and your designated financial institution accepts the deposit, you must work directly with the respective financial institution to recover your funds.

IRS assumes no responsibility for taxpayer error. Please, verify your account and routing numbers with your financial institution and double check the accuracy of the numbers you enter on your return.

First, check with your financial institution to ensure they will accept a direct deposit for the type of account you are designating. Some financial institutions will accept direct deposits for some types of accounts, but not others.

Second, ensure you have the correct account and routing numbers for the account - ask your financial institution if you are unsure - and double check the accuracy of the numbers you enter on your tax return. An incorrect or transposed number could result in your financial institution rejecting the deposit, or worse, depositing your refund into someone else's account.

Third, double check your return to ensure you have not made math or other errors that could increase or decrease the actual amount of your refund. IRS recommends electronic filing for the most error-free return.

IRS will correct any agency errors. Contact an IRS customer service representative by calling 1-800-829-1040.

Yes, you can check the status of a split refund using the Where My Refund? feature available on IRS.gov or by calling IRS' Refund Hotline at 1-800-829-1954. Where's My Refund? will include a message confirming that your refund was split. It will not specify the amount deposited into each account, but it will tell you the estimated date of the deposits and, if IRS adjusted the amount of your refund for math errors, etc., will tell you the amount of the adjustment.

No, you cannot split a refund on an amended return. At this time, IRS does not offer a direct deposit option for refunds on amended returns. IRS will mail you a check for the amount of your additional refund to the address shown on your amended return.

Yes, you can split your refund on any original return, even if you have an extension of time to file your 2006 return.

No refund splitting is not available for tax years before 2006. You can opt to direct deposit your 2005 refund into either your checking or saving account, but you cannot split this refund among two or three accounts.