After you file

That could be a bad idea.   If her name is not on the account the bank is likely to refuse the deposit and send it back to the IRS.  Then the IRS has to issue a paper check and mail it to the address on her tax return---thereby delaying her refund for weeks.

 

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

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