The bank information cannot be changed after you have e-filed the tax return.
If the IRS rejects your tax return you can change the bank information and e-file again. The IRS will start receiving return on January 29.
If the IRS accepts your tax return the refund will be sent to the bank and account you entered. If the account is incorrect for you or is closed the bank will send the tax refund back to the IRS. The IRS will then mail you a refund check to the address entered on your tax return.
