If the check arrives and it is not cashed or used I assume that will be fine if I rather just do my taxes and take care of it now rather than hope and wait for a check that may never arrive or get lost.
My understanding is if it is not cashed or returned to the IRS in the case where my old bank account was closed and the payment was returned than no need to worry if you claim it in taxes but not take the payments if they show up in the mail later.
