what is the legality of this?

no an irs refund that is going to be direct deposit has to go into an account where they are on the account. the IRS will not deposit into another person account for them. his name has to be somewhere on the account.

I am no expert here, but I would think that with his consent and good intentions on your part to be honest with his money, I wouldn't think that the IRS would care. I wonder, though, if your stepson is old enough to file taxes, why doesn't he get a bank account. There are several banks where I live offering totally free checking accounts. Maybe it's time for him to get an account? Just a thought, though. Good luck to you!

Yes it is legal. I filed mine online and since I don't have a bank acount I had them Direct Deposit my refund into my mom's account. There are no checks and balances in place to see if the account is actually his or not. I guess they figure that if you are depositing money into an account, you obviously have permission or access to use that account. They leave the final disposition of the money in the bank's hands.

So long as you are both agreeable to it then there isn't a problem. They don't care so long as no one complains later on it. Double check with your bank to make sure they accept it but so long as they do then it should be easily enough done.