DianeW
Expert Alumni

Get your taxes done using TurboTax

Yes, as a rule the IRS will keep the first refund that processes to apply to the debt.  If that covers all the debt the other spouse will receive their refund.  If there is still a balance the IRS will keep the refund of the second filer involved in the installment agreement.  

There is some great information you can use below.

https://ttlc.intuit.com/replies/4320720