Having your refund sent to someone else's bank account is a really bad idea. If the refund goes to an account that does not have your name on it, the bank is very likely to refuse the deposit and send it back to the IRS. Then the IRS has to issue a paper check and mail it to the address on your tax return. The IRS will not make a direct deposit to a foreign bank account, so if you do not have a U.S. based account, you can simply choose to have them mail a check to you in your country.