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.
