If you owe the IRS and/or state taxes from prior years, they will take that from your refund this year, if you are due one. And once they take what is owed, they will process and send you the rest.
[edited to add below]
You can file a Form 8379 which is Injured Spouse Allocation. A couple can file Form 8379 along with their joint tax return if they expect their refund to be seized.
The Internal Revenue Service has the power to seize income tax refunds when a taxpayer owes certain debts, such as unpaid taxes or overdue child support. Sometimes, a married couple's joint tax refund will be seized because of a debt for which only one spouse is responsible. When that happens, the other spouse is said to be "injured" and can file Form 8379 to get at least some of the refund.
NOTE: The Form 8379, Injured Spouse Allocation must be filed for each year you meet this condition and want your portion of any offset refunded. The IRS will compute the injured spouse's share of the joint refund. If you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state community property law.
You can find the steps on how to file this form in the TurboTax software below.
https://ttlc.intuit.com/replies/3326788
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[edited 4/10/17 at 1:33pm]
