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The IRS will attempt to deposit refunds into the account on your tax return. If the deposit is rejected the refund will then be mailed as check to the address on the tax return.
How would I know its been deposited into that old account or been rejected?
If the IRS attempts to put money into an inactive account, the bank will reject and send it back to the IRS. Then the IRS will make a check to the address on record.
You can check the status of your refund at the IRS Refund site.
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