Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Refund and Amount of Tax Owed Workout

Skills Workout

Certification Warm Up: Question 1 of 2

When an adjustment results in a smaller refund than indicated on the return, and the taxpayer has designated the refund to be direct deposited into three different accounts, the IRS deducts the difference _____.

Starting with the direct deposit amount designated for the first account shown on Form 8888
In equal amounts from both accounts
As a percentage of each account
Starting with the direct deposit amount designated for the last account shown on Form 8888