I'm not the above poster, but I took your comment to mean direct deposit from your employer to your account, not direct deposit from the IRS to your account (for tax refunds, which is what I assume the above poster means).

Yep. It's any tax refund setup to direct deposit from the IRS to your bank account. It doesn't matter if you have employer direct deposit. One other problem is that many people in the US are unbanked so they get prepaid debit cards or a check.