NOTE: You cannot use Form 8888 to collect fees for the return preparer.
You may use Form 8888 if:
You want us to directly deposit your refund (or part of it) to one or more accounts at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States, or
You want your refund to buy up to $5,000 in paper series I savings bonds.
However, Form 8888 cannot be used to allocate a refund for returns using Fee Collect or any bank product.