After you file

 

Using someone else's bank account is a bad idea.   The likely result of doing that is that the bank will reject the deposit and return it to the IRS.  Then the IRS will mail a check to you---delaying your refund by the several weeks it takes for that.

 

https://ttlc.intuit.com/questions/1901159-can-i-deposit-my-tax-refund-into-someone-else-s-account

 

The IRS will not do a direct deposit to a foreign bank account.  They will mail a check to the address on your tax return,

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**