skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1040-A
taxmap/instr/i1040a-018.htm#TXMP0f5ce6c2

Refund(p60)

rule
taxmap/instr/i1040a-018.htm#TXMP099128b0

Line 42(p60)

rule
taxmap/instr/i1040a-018.htm#TXMP5d23847a

Amount Overpaid(p60)

rule
If line 42 is under $1, we will send a refund only on written request.
taxtip
If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2012 under General Information, later.
taxmap/instr/i1040a-018.htm#TXMP401aa1d0
Refund offset.(p60)
rule
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 42 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.
taxmap/instr/i1040a-018.htm#TXMP5605350e
Injured spouse claim.(p60)
rule
If you file a joint return and your spouse has not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 42 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see TeleTax Topics, later) or see
Form 8379.
taxmap/instr/i1040a-018.htm#TXMP11956e11

Lines 43a Through 43d(p60)

rule
taxmap/instr/i1040a-018.htm#TXMP2efb89d7

Amount Refunded to You(p60)

rule
If you want to check the status of your refund, see Refund Information, later. Before checking the status of your refund, please wait at least 72 hours after IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).
taxmap/instr/i1040a-018.htm#TXMP27512433
Effect of refund on benefits.(p60)
rule
Any refund you receive cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
deposit
Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.
taxmap/instr/i1040a-018.htm#TXMP023c07d6

(p60)

rule
If you want us to directly deposit the amount shown on line 43a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
If you do not want your refund directly deposited to your account, do not check the box on line 43a. Draw a line through the boxes on lines 43b and 43d. We will send you a check instead.
taxmap/instr/i1040a-018.htm#TXMP766107e2

Why Use Direct Deposit?(p60)

rule
caution
If you file a joint return and check the box on line 43a and attach Form 8888 or fill in lines 43b through 43d, your spouse may get at least part of the refund.
taxmap/instr/i1040a-018.htm#TXMP513ea0a2
IRA.(p61)
rule
You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2011). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2011 return during 2012 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2012. If you designate your deposit to be for 2011, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2011. In that case, you must file an amended 2011 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.
caution
You and your spouse, if filing jointly, each may be able to contribute up to $5,000 ($6,000 if age 50 or older at the end of 2011) to a traditional IRA or Roth IRA for 2011. The limit for 2012 is also $5,000 ($6,000 if age 50 or older at the end of 2012). You may owe a penalty if your contributions exceed these limits.
taxtip
For more information on IRAs, see Pub. 590.
taxmap/instr/i1040a-018.htm#TXMP576f5323
TreasuryDirect®.(p61)
rule
You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.
taxmap/instr/i1040a-018.htm#TXMP5c39474b
Form 8888.(p61)
rule
You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.
taxmap/instr/i1040a-018.htm#TXMP2033fc8b
Line 43a.(p61)
rule
You cannot file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.
taxmap/instr/i1040a-018.htm#TXMP6b9e0a1d
Line 43b.(p61)
rule
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check below, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 43b if:
taxmap/instr/i1040a-018.htm#TXMP05043fde
Line 43c.(p61)
rule
Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the Checking or Savings box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the Savings box.
taxmap/instr/i1040a-018.htm#f12088u14

Sample Check—Lines 43b Through 43d

taxmap/instr/i1040a-018.htm#TXMP34aa2114
taxmap/instr/i1040a-018.htm#TXMP42089dbd
Sample Check-Lines 46b through 46d Text DescriptionSample Check-Lines 46b through 46d   
taxmap/instr/i1040a-018.htm#TXMP26cc8119
Line 43d.(p61)
rule
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
taxmap/instr/i1040a-018.htm#TXMP4f7d0509

Reasons Your Direct Deposit Request May Be Rejected(p61)

rule
If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.
caution
The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.
taxmap/instr/i1040a-018.htm#TXMP223687f9

Line 44(p61)

rule
taxmap/instr/i1040a-018.htm#TXMP760738c5

Amount Applied to Your 2012 Estimated Tax(p61)

rule
Enter on line 44 the amount, if any, of the overpayment on line 42 you want applied to your 2012 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
caution
This election to apply part or all of the amount overpaid to your 2012 estimated tax cannot be changed later.