People who file Form 1040NR (as nonresidents of the United States) will sometimes receive a tax refund. Sometimes it is large, sometimes it is small.
The IRS, by default, issues a paper check for refunds.
It will shock you to discover that sometimes paper checks take a long time to reach their overseas destination. Sometimes the paper checks never arrive. Or sometimes it is a big hassle to deposit the U.S. dollar denominated check into a bank account overseas. Or it costs a significant amount in bank fees to get this done.
In short, paper checks are an abomination.
It is possible to have refunds deposited directly to your bank account. You simply fill in the routing number and account number for you bank account (see Line 73b and Line 73d of Form 1040NR), and tell the government whether this is a checking account or savings account (see Line 73b of Form 1040NR).
What happens if you, a nonresident of the United States, do not have a bank account in the United States?
You’re out of luck. You must receive a paper check.
A tax practitioner may not deposit your refund check into his or her bank account. Circular 230, Section 10.31(a) (warning: PDF) tells us:
A practitioner may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal tax liability.
This means that for a nonresident individual who is getting a U.S. income tax refund, the choices are: