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Incorrect bank information entered
If you enter incorrect bank information on a client's electronic file, consider the following:
Direct Deposit
Per Publication 17, if you can't complete a direct deposit, the IRS will send a check instead.
Electronic Funds Withdrawal payment
You can't change electronic funds withdrawal information per the IRS; however, the IRS does let you cancel the payment. For more information, refer to Pay Taxes by Electronic Funds Withdrawal on the IRS website.