Great question. The IRS does not currently even provide the option for direct deposit on amended returns, so that won't work. Calling them won't work either. When your bank rejects the deposit, the IRS will issue a check. Have you checked Where's My Refund? to see what the IRS shows the status is?
My concern is that, with the wrong account number, that may be someone else's account number. I would recommend that you contact your bank immediately to let them know, especially if the IRS shows they deposited the refund, so they can research, and be sure to send the money back.
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