Trying to have your direct deposit sent to someone else's account will most likely result in that person's bank rejecting the deposit. Then it goes back to the IRS. The IRS issues a paper check and mails it to the address on your tax return. Your refund ends up being delayed by at least two weeks or longer. Instead of going through all of that aggravation, you could just have the IRS mail you a check to begin with--you would receive it sooner.