Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 72

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2017 Form 1040—Lines 71 Through 76d
your filing status, and the exact whole
Line 71
Refund
dollar amount of your refund.
Excess Social Security and
Where's My Refund will provide an
Tier 1 RRTA Tax Withheld
Line 75
actual personalized refund date as soon
as the IRS processes your tax return and
If you, or your spouse if filing a joint re-
Amount Overpaid
approves your refund.
turn, had more than one employer for
Effect of refund on benefits. Any re-
2017 and total wages of more than
If line 75 is under $1, we will send a re-
fund you receive can't be counted as in-
$127,200, too much social security or
fund only on written request.
come when determining if you or any-
tier 1 railroad retirement (RRTA) tax
one else is eligible for benefits or
may have been withheld. You can take a
Refund Offset
assistance, or how much you or anyone
credit on this line for the amount with-
If you owe past-due federal tax, state in-
else can receive, under any federal pro-
held in excess of $7,886. But if any one
come tax, state unemployment compen-
gram or under any state or local program
employer withheld more than $7,886,
sation debts, child support, spousal sup-
financed in whole or in part with federal
you can't claim the excess on your re-
port, or certain federal nontax debts,
funds. These programs include Tempo-
turn. The employer should adjust the tax
such as student loans, all or part of the
rary Assistance for Needy Families
for you. If the employer doesn't adjust
overpayment on line 75 may be used
(TANF), Medicaid, Supplemental Se-
the overcollection, you can file a claim
(offset) to pay the past-due amount. Off-
curity Income (SSI), and Supplemental
for refund using Form 843. Figure this
sets for federal taxes are made by the
Nutrition Assistance Program (food
amount separately for you and your
IRS. All other offsets are made by the
stamps). In addition, when determining
spouse.
Treasury Department's Bureau of the
eligibility, the refund can't be counted as
Fiscal Service. For federal tax offsets,
You can't claim a refund for excess
a resource for at least 12 months after
you will receive a notice from the IRS.
tier 2 RRTA tax on Form 1040. Instead,
you receive it. Check with your local
For all other offsets, you will receive a
use Form 843.
benefit coordinator to find out if your re-
notice from the Fiscal Service. To find
fund will affect your benefits.
For more details, see Pub. 505.
out if you may have an offset or if you
have any questions about it, contact the
Line 72
DIRECT
DEPOSIT
agency to which you owe the debt.
Simple. Safe. Secure.
Credit for Federal Tax on
Injured Spouse
Fast Refunds! Join the eight in 10 taxpayers
who choose direct deposit—a fast, simple, safe,
Fuels
If you file a joint return and your spouse
secure way to have your refund deposited
hasn’t paid past-due federal tax, state in-
automatically to your checking or savings
Enter any credit for federal excise taxes
account, including an individual retirement
come tax, state unemployment compen-
paid on fuels that are ultimately used for
arrangement (IRA). See the information about
sation debts, child support, spousal sup-
a nontaxable purpose (for example, an
IRAs later.
port, or a federal nontax debt, such as a
off-highway business use). Attach Form
student loan, part or all of the overpay-
4136.
ment on line 75 may be used (offset) to
Line 73
pay the past-due amount. But your part
If you want us to directly deposit the
of the overpayment may be refunded to
amount shown on line 76a to your
Check the box(es) on line 73 to report
you if certain conditions apply and you
checking or savings account, including
any credit from Form 2439 or 8885.
complete Form 8379. For details, use
an IRA, at a bank or other financial in-
Tax Topic 203
or see Form 8379.
stitution (such as a mutual fund, broker-
If you are claiming a credit for repay-
age firm, or credit union) in the United
ment of amounts you included in your
Lines 76a Through 76d
States:
income in an earlier year because it ap-
Complete lines 76b through 76d (if
peared you had a right to the income, in-
Amount Refunded to You
you want your refund deposited to only
clude the credit on line 73. Check box d
one account), or
If you want to check the status of your
and enter “I.R.C. 1341” in the space
Check the box on line 76a and at-
refund, just use the IRS2Go app or go to
next to that box. See Pub. 525 for details
tach Form 8888 if you want to split the
IRS.gov/Refunds. See Refund Informa-
about this credit.
direct deposit of your refund into more
tion, later. Information about your re-
than one account or use all or part of
If you made a tax payment that
fund will generally be available within
your refund to buy paper series I savings
doesn't belong on any other line, include
24 hours after the IRS receives your
bonds.
the payment on line 73. Check box d
e-filed return, or 4 weeks after you mail
and enter “Tax” in the space next to that
your paper return. If you filed Form
If you don’t want your refund direct-
box.
8379 with your return, wait 14 weeks
ly deposited to your account, don’t
(11 weeks if you filed electronically).
check the box on line 76a. Draw a line
If you check more than one box, en-
Have your 2017 tax return handy so you
through the boxes on lines 76b and 76d.
ter the total of the line 73 credits and
can enter your social security number,
We will send you a check instead.
payments.
-72-
Need more information or forms? Visit IRS.gov.

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