The best thing to do when dealing with the IRS is to make sure that everything matches. Who's name is on the return? Use their account to receive your refund. If both names are on the account, that is okay. Do not send it to an account that does not belong to the 1st person listed on your return. You run the risk of the financial institution rejecting the deposit and sending it back to the IRS. If that happens, the IRS will then send you a paper check in 6 to 8 weeks.