Taxpayer's Allocation of IRS Tax Refunds

Proper Allocation of Taxpayers' Refunds
 
Taxpayers may direct their refunds to more than one account at a bank or other financial institution in the United States using Form 8888, Allocation of Refund; however, they may not request deposit of their refunds to accounts that are not in their names, such as their tax preparers' accounts.

And per regulations in Circular No. 230, a practitioner who prepares tax returns may not endorse or otherwise negotiate any check issued to a client by the government in respect of a federal tax liability. For questions and answers on splitting federal income tax refunds, visit Frequently Asked Questions on IRS.gov.