Trustee/executor decided to let the surviving spouse get the refund and adjust for it when the estate is distributed.
A friend was speaking to someone at CAMICO who said the biggest claims they have relate to electronic refunds going to the wrong account. Privacy laws prevent a bank from revealing the name of the account holder whose account number was accidently put on the return.
I know from experience that if the bank won't accept the refund, both IRS and FTB will send a paper check.
Many words to say - "I don't know" Mary Kay Foss