I owe money from last years federal return. How do I apply this years return to federal owed?

[DoninGA · Accepted solution]

Back taxes owed are not reported on a federal tax return.  The IRS knows you have a tax debt.  The IRS will seize your 2016 refund and apply the refund to the back taxes owed plus any penalties and interest.  If the refund satisfies the debt then the IRS will send you the remainder of the refund.