How will IRS handle my split refund deposits if the Earned Income Tax Credit (EITC) portion of my refund is withheld pending further review?
You will receive a letter from IRS explaining why a portion of your refund was withheld, the effect on your direct deposit(s), and what information you need to provide to verify your EITC eligibility. If IRS later determines you are eligible to receive the credit, the agency will deposit the amount withheld into the first account you designated on Form 8888.