He cannot use your bank account to get the deposit ... your bank will not allow it.
If he will mail in the return then he can sign the form 1040 ... no POA is required.
And use the address where he can receive mail ... if he will be in less than a year using the prison address is probably not a good choice. Of course he can always mail in a form 8822 after filing to update his mailing address with the IRS.
