My wifes identity was stolen last year. we have not gotten our 2015 refund back yet. how am i supposed to file a 2016 return

[DDollar]

You need to complete a 2016 tax return just as if your wife's identity had not been stolen.  You won't have a state tax refund to report since you haven't received one.  If you are due a state refund you will include it in the tax return for whatever year you receive it in.

You may not be able to e-file this year.  Instead you may have to mail your return.  You will need to complete IRS Form 14039, Identity Theft Affidavit, if your e-filed return rejects because of a duplicate filing under your SSN or you are instructed to do so. Use a fillable form at IRS.gov, print, then attach the form to your return and mail according to instructions.

If you previously contacted the IRS and did not have a resolution, contact them for specialized assistance at 1-800-908-4490.