The IRS has not yet provided guidance on what to do if checks are mailed to the wrong address or deposited into the wrong accounts. Eventually everything will be straightened out. This problem illustrates the need to inform the IRS of any change of address since the last return was filed by submitting Form 8822. Correcting bank account information is another matter that’s yet to be clarified.
Generally, an unmarried person who maintains a household for dependents and is allowed to compute his or her tax based on head of household rates, which are more favorable than single person rates.