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Case Study 2: OffsetsMelanie is due a refund of $1,000; $700 of the refund is an earned income credit. She asks that her refund be split into three different accounts: $500 into Account 1, $300 into Account 2, and $200 into Account 3. Melanie's EIC amount of $700 was held pending a review; $300 went to Account 1 and $0 went to Accounts 2 and 3. Later, when the IRS allowed her EIC refund amount, it was deposited into Account 1. Click here for an explanation. The IRS applies the same bottom-up rule to adjust direct deposits for refund offsets if the Earned Income Credit (EIC) portion of the taxpayer's refund is withheld pending further review. After the EIC review, if a refund is allowed, it will be direct-deposited in the account listed first on Form 8888. 
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Refund and Amount of Tax Owed Workout
Refund or Tax Due
Publication 4012, Pointers for Direct Deposit of Refunds, Split Refund Option
Form 8888