A Federal tax refund is not entered on a federal tax return. So the IRS changing your refund is not relevant to entering your tax data on a 2016 federal tax return.
If you are legally married you do not claim a spouse as a dependent. You would file your tax return as Married Filing Jointly even if one spouse has little or no income. You receive the highest standard deduction of $12,600 and you each receive a personal exemption of $4,050.
