can your income tax refund be saved if you file bankruptcy prior to filing the tax return

Yes, if I understand your question correctly, if the underlying tax debts owed on the back taxes are dischargeable in your bankruptcy case (see how tax dischargeability is determined) then by filing your bankruptcy prior to filing your tax returns, you may be able to protect any refunds you have coming from current taxes. However, in order to protect those refunds, you must have sufficient exemptions available under applicable state law and then take those exemptions in your bankruptcy case. Mark Markus has been practicing exclusively bankruptcy law in California since 1991.  He is a Certified Specialist in Bankruptcy Law by the State Bar of California Board of Legal Specialization,  AV-Rated by martindale.com, and A+ rated by the Better Business Bureau.