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We suggest calling your bank to confirm if freezing your card also freezes your account.
If your account is frozen, your direct deposit will be declined and sent back to the IRS. If this happens, the IRS will mail a paper refund check to the address listed on your tax return.
Reference: What if I entered the wrong bank account for direct deposit?
Your account number and your card number are two different things. The IRS uses your account number. This is why theu ask for the account number and the routing number. If your card was frozen because of theft or loss, your account is still open, you just cant uae that card and will need a new one for POS and online purchases.
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