Using someone else's bank account is a bad idea. The likely result of doing that is that the bank will reject the deposit and return it to the IRS. Then the IRS will mail a check to you---delaying your refund by the several weeks it takes for that.
The IRS will not do a direct deposit to a foreign bank account. They will mail a check to the address on your tax return,
If you have a tax refund, that refund can only be directly deposited into a US bank located in the US. Otherwise, The IRS can mail the refund as a check to your foreign address. It is an option the IRS offers. Just make sure to include your foreign address on your tax return.
As far as your friend's bank, I will suggest you to check with your friend's bank for verification. Many banks do not accept a electronic direct deposit if the name on the check does not match the owner's account's name. To see other options, click here: Options
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