Injured Spouse

If you have unpaid taxes from prior years, the IRS can confiscate your refund for the current year as a payment on that liability. They figure they shouldn't be sending you a refund when you owe them money.
In addition, your refund may be applied to unpaid student loans, spousal and child support and if you're married filing jointly, the IRS is most likely to snatch that refund as well. If only one spouse owes the liability, the other spouse is entitled to his or her share of the refund. If the IRS has applied your share of a refund against a liability owed by your spouse, you are an injured spouse and you are entitled to relief. The injured spouse rule can also be applied to avoid the IRS from securing your refund in the first place.

This is what to do.
If the IRS has applied or you are concerned that the IRS may apply your refund against your spouse's liability, get the IRS Form 8379, Injured Spouse Claim and Allocation. The form will request identifying information and information needed to determine how much of the tax and refund will applied to each spouse. The IRS will also make the actual calculation that splits the refund between you and your spouse
If you are an injured spouse for a return that's already been filed, you can file an amended return with the IRS for prior years and previously filed tax returns. Attach Form 8379 to your return to prevent the IRS from seizing a refund on a return not yet filed.

Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.