I haven't filed any amended returns lately for a deceased taxpayer, so I'm wondering if "Decd" shows up on the refund checks sent to the survivor or PR.   There's no question that a 2016 refund can be paid to a 2017 decedent, and that's a tax question, nothing akin to a Social Security question.  If there happens to be an estate account open, the bank should accept checks paid to the decedent whether current status is shown on it or not.  So, refusal to accept certain checks by certain banks is just another legal opinion made by tellers with GED's.  That happens a lot, in banks.