Final regulations: Misdirected direct-deposit refunds

Final regulations: Misdirected direct-deposit refunds

The U.S. Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9940) as guidance under section 6402(n) concerning the procedures for identifying and recovering a misdirected direct-deposit refund.


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The final regulations concern taxpayers who filed a tax refund claim, requested that the refund be issued as a direct deposit, but did not receive the refund in the account so designated on the claim for refund.

The final regulations [PDF 256 KB] (three pages as published in the Federal Register on December 22, 2020), finalize regulations that were proposed in December 2019 “with minor modifications.”

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