Hello, my US bank account has been closed. Can I use my friend's bank account for tax refund?

[JulieS]

No, the bank account used to deposit a tax refund must be both in the US and in your, or your spouse's name. 

[DoninGA]

No.  Your tax refund will be rejected by the bank since you are not on the account.

[VolvoGirl]

Probably not.  The name on the refund has to be the name on the bank account or the bank will reject it.  Can you pick to get a check mailed?  

[rjs]

Many banks will reject the deposit if the name on the deposit does not match the name on the account, as others have said. The IRS would then mail a check to the address on your tax return. But that takes at least several weeks, so it delays your refund.

Some banks will accept the deposit, even though the names don't match. In that case, the money then belongs to your friend. How certain are you that your friend will turn it over to you? If the friend does not give you the money, you have no legal recourse.