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If your name is not also on the account the bank will reject the deposit and send the refund back to the IRS. The IRS will then send a refund check to the address on the tax return.
While there are no IRS rules that specifically forbid you from depositing your refund into someone else's account, we don't recommend it.
Most banks have fraud-prevention measures that won't allow a direct deposit into an account with a different name.
If you decide to enter someone else's account information anyway, chances are the bank will reject the IRS's direct-deposit request because the name on the refund (yours) doesn't match the account holder's.
The IRS will then have to re-process the refund, cut a check, and send it by mail. You'll (eventually) get your refund, but it'll take longer than it would have taken had you requested a check refund in the first place.
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