# Misdirected Direct Deposit Refunds
> **IRS** · Final regulations. · Published 2020-12-22 · Effective 2020-12-22 · 85 FR 83446
## Document
- **Document number:** 2020-28167
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 83446
- **CFR reference:** 26 CFR 301
- **Publication date:** 2020-12-22
- **Effective date:** 2020-12-22
- **Treasury docket:** TD 9940
## Abstract

These final regulations provide the procedures under section 6402(n) of the Internal Revenue Code (Code) for identification and recovery of a misdirected direct deposit refund. The final regulations reflect changes to the law made by the Taxpayer First Act. The final regulations affect taxpayers who have made a claim for refund, requested the refund be issued as a direct deposit, but did not receive a refund in the account designated on the claim for refund.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/12/22/2020-28167/misdirected-direct-deposit-refunds)
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