The IRS does not allow a direct deposit of a refund to be paid into a foreign bank account.Per the IRS Instructions for Form 8888 Allocation of Refund (Including Savings Bond Purchases):
You can't have your refund deposited into more than one account or buy paper series I savings bonds if you file Form 8379, Injured Spouse Allocation.
Deposit of refund to only one account. If you want your refund deposited to only one account, don't complete this form. Instead, request direct deposit on your tax return.
Account must be in your name. Don’t request a deposit of your refund to an account that isn’t in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer’s account to pay the fee.
The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at www.irs.gov/Individuals/Direct-DepositLimits.
Qualified accounts are accounts held by financial institutions within the United States and established primarily for personal, family or household purposes. Qualifying institutions may be national banks, state banks (including the District of Columbia and political sub-divisions of the 50 states), savings and loan associations, mutual savings banks and credit unions.