Jake is an irs tax law-certified volunteer preparer at a vita/tce site. when preparing a return for jill, jake learns that jill does not have a bank account to receive a direct deposit of her refund.

In that case, i believe Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited.  Using other people bank account (even from close friend or relatives) are strictly prohibited under this circumstances.

Answerwinchell would use the residual method($120-$100)=$20;