While the IRS does not prohibit this practice, it has recognized that financial institutions may choose to reject deposits of joint refunds when a taxpayer attempts to deposit a joint refund in an individual account. The IRS FAQs on tax refunds state that a taxpayer “can ask IRS to direct deposit a refund on a joint return into your account, your spouse’s account, or a joint account. However, state and financial institution rules can vary and you should first verify your financial institution will accept a joint refund into an individual account.” IRS Publication, Frequently Asked Questions about Splitting Federal Income Tax Refunds. The direct deposit instructions for Form 1040 also state that this issue is left to a financial institution’s policy: “If any of the following apply, your direct deposit request will be rejected and a check will be sent instead . . . . Your financial institution(s) will not allow a joint refund to be deposited to an individual account.” IRS Instructions for Form 1040, Reasons Your Direct Deposit Request May Be Rejected.