Is there a way to claim a tax refund as personal property on schedule B and then as an exemption on schedule C?

The answer to this question depends on State law. Each State has its own exemptions (except for those States which have elected to utilize the federal exemptions), so it depends on what exemptions the State in which you live allows. In Indiana, each person has a $100.00 cash exemption (which is the exemption you have to use for tax refunds in Indiana), so I normally list an anticipated tax refund on Schedule B #17, and then I exempt $100.00 of the amount on Schedule C (per the Indiana cash exemption). The debtor then gets the first $100.00, and the trustee can take the tax refund check over the $100.00 that is exempted. In the case of a joint filing, Indiana allows you to protect $200.00 ($100.00 per debtor). As a practical matter, most trustees in Indiana won't seize a tax refund check even if it is worth more than the $100.00 (or $200.00) exemption if it is less than $1,000.00, since most trustees don't want to bother liquidating anything smaller than $1,000.00. Please note that nothing in this posting or in any other posting constitutes legal advice; this is simply my understanding of the facts, which I do not warrant, and I am not suggesting any course of action or inaction to any person.