Level 7
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if filing a 2018 return, use the address where client is currently living.  if the irs sends any notices I would assume you would like your clients to receive them(!).  I don't see why they can't use direct deposit for any 2018 refund as long as (again) the account is open now!  I have a client who used direct deposit for 2018 refund and another account for his 2019 refund (e-filed & accepted march 30). he tells me the stimulus payment (per went into his 2018 account -- fyi.  so yes @IRonMaN irs is really careful with the stimulus $$$