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.
For calendar year 2007, taxpayers covered by an HDHP may contribute up to the lesser of the annual deductible or $2,850 ($5,650 for family coverage).