Good morning,
I’m writing you this message because I have 2 friends that have worked with me this summer in the US and they have a problem with their bank accounts, one can’t access to its account and the other’s account has been closed. So the question is, would it be possible for them to do their declaration and I pay or receive the money and in my American account and later I them the total amount?
Thank you!
That is a bad idea. If an income tax refund is sent to an account that is in someone else's name, the bank returns it to the IRS. Then the IRS has to mail a check to the address on their tax return.
https://ttlc.intuit.com/questions/1901159-can-i-deposit-my-tax-refund-into-someone-else-s-account
You do not say if your friends are in the U.S. at this time. The IRS will not make direct deposit to a foreign bank account. The IRS will only mail check to the address of someone who is in a foreign country if they do not have a U.S. based bank account.
Here is what the IRS says about entering incorrect banking information