Per IRS Instructions for Form 8888 Direct Deposit of Refund to More Than One Account:
Do not request a deposit of your refund to an account that is not in your name, such as your tax preparer's account.
Purpose of Form
Use Form 8888 if:
An account can be a checking, savings, or other account such as an individual retirement arrangement (IRA), health savings account (HSA), Archer MSA, Coverdell education savings account (ESA), or TreasuryDirect® online account.
You cannot have your refund deposited into more than one account or buy paper series I savings bonds if you file Form 8379, Injured Spouse Allocation.
Note: If you want your refund deposited to only one account, do not complete this form. Instead, request direct deposit on your tax return.
Reasons Your Direct Deposit Request May Be Rejected
If any of the following apply, your direct deposit will be rejected and a check will be sent instead.
CAUTION: The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.
Note that any link in the information above is updated each year automatically and will take you to the most recent IRS version of the document at the time it is accessed.