After you file

it is POSSIBLE that it will go to the new account, but this is unique situation and TOTALLY conjecture on my part 

 

The IRS will not accept bank account changes at its website due to the risk of fraud from unknown parties. That we know.  

 

But what we don't know is whether the IRS is going to get an updated file of bank accounts from Social Security Administration, which is a trusted source.  if they do, it's POSSIBLE the payment goes to the new account.     

 

worst two cases: paper check is mailed and if no payment arrives, then it becomes a tax credit on your 2020 tax return