If you are paying all of your debts in full under your plan, you may keep all tax refunds. If you are not paying your unsecured debts in full, you will have to pay in tax refunds unless you can show the court why it is more important that you keep the money rather than have it used to pay your creditors. As always, the court will balance your right to relief against the right of your creditors to be paid the money that is owed to them.