46.4 Getting Your Refund
If you show an overpayment of tax on your 2012 return, you can have a refund check mailed to you or have the IRS directly deposit the refund into as many as three bank, brokerage, or mutual-fund accounts; see below. For a direct deposit you must provide the IRS with the correct routing information for your account. On Form 1040 and 1040A, you can apply all or part of your refund to your 2013 estimated tax; this is an irrevocable election.
Direct-deposit refund option.
If you want the IRS to directly deposit your refund into only one account, just give the IRS the appropriate routing and account numbers on the refund line of your return. If you want the refund to be directly deposited into two or three accounts, File Form 8888 with your Form 1040, 1040A, or 1040EZ. You can have the refund directly deposited into a checking or savings account, an online Treasury Direct account, or even to an IRA (8.1) or health savings account (12.9). If you want the deposit to go into an IRA, you must establish the IRA before you request direct deposit. Make sure that you notify the IRA trustee if you want the deposit to count as an IRA contribution for 2012 (rather than for 2013 when the deposit is made). To count as a 2012 IRA contribution, the direct deposit must actually be made to the IRA by the April 15, 2013 due date for your return (extensions are disregarded).
If you file Form 8379 (see below) for a refund as an injured spouse, you cannot use Form 8888.