The taxpayer must complete Form 8888 and attach it to Form 1040 if

• A.The taxpayer wants the entire refund applied to the following year's return.

• B.The taxpayer requires a check from the IRS.

• C.The taxpayer requires direct deposit to two or more U.S. bank accounts or other financial institutions (e.g., mutual funds, brokerage firms, or credit unions).

• D.The refund is mailed to the taxpayer.