My husband and I filed taxes jointly together for 2013. At the end of 2014, I received a notice saying that he didn't add his unemployment to the 2013 return and so we owe back money for that. For our 2013 tax return, I made the bulk of the money and he had some income as well that was reported but since I made the bulk, my name is first on the return. When the notice came, it had my social security number at the top but the breakdown of the why we owe tax showed his social security number and amount that he did not put on the 2013 return.

My question is: For 2014 tax return, since we are filing separately, will the IRS take that amount out of his 2014 refund or mine since it was really his income that was not reported but my social security number was at the top of the notice?