New York Nonobligated Spouse Allocation

Nonobligated Spouse Allocation
Form IT-280 Nonobligated Spouse Allocation Tax Year 2024
Department of Taxation and Finance

Nonobligated Spouse Allocation

IT-280

Part 1 – Information about the joint return for which this claim is filed
Enter the following information exactly as it is shown on the tax return for which you are filing this claim.
The spouse’s name and Social Security number shown first on that tax return must also be shown first below.
First name, middle initial, and last name shown first on the return	

Social Security number shown first	

If nonobligated spouse,

		
mark an X here
First name, middle initial, and last name shown second on the return	
Social Security number shown second	
If nonobligated spouse,
		
mark an X here

Mark an X in the appropriate boxes.
A.	 Did your jointly filed return result in a joint refund of which your share was (or will be) applied against your spouse’s past due debt (such as
child support)?
Yes. Complete this form.

No. Stop. This form does not apply to your situation. If your
refund was offset to a joint tax liability, you may be eligible to
apply for innocent spouse relief by submitting Form IT-285,
Request for Innocent Spouse Relief (and Separation of
Liability and Equitable Relief). To determine if you qualify for
innocent spouse relief, see Form IT-285 and its instructions.

B.	 Did you receive a Notice of Claim Against Your Income Tax Refund?
Yes. Submit a copy with this form.

No.

(continued)

280001240094

Page 2 of 2  IT-280 (2024)

Part 2 – Allocation of items on the joint tax return between spouses
	

a – Allocated to	
	 nonobligated spouse	

Allocated items
	
	

b – Allocated to	
other spouse	

c – Amount shown
on joint return

Lines 1a, 1b, and 1c
Income – Allocate separate income to the spouse who earned it.
Allocate joint income, such as interest earned on a joint bank
account, as you determine. Be sure to allocate all income shown
on the joint return.

1a	 Wages (from Forms IT-201 and IT-203, line 1) . ..................................... 	.00	

.00	

.00

Total (add column B amounts). ............................................................. 	.00	

.00	

.00

1c	 Total income (add lines 1a and 1b) ..................................................... 	.00	

.00	

.00

2a	 Federal adjustments to income – Allocate separate adjustments,
such as an IRA deduction, to the spouse to whom they belong
(from Form IT-201, line 18; Form IT-203, line 18, Federal amount column) . ... 	

.00	

.00	

.00

2b	 Total metropolitan commuter transportation mobility tax (MCTMT)
net earnings (Form IT-201, add lines 54a and 54b; Form IT-203, add
lines 52b and 52c)................................................................................ 	

.00	

.00	

.00

1b	 All other income – Identify the type and amount below (from

		 Form IT-201, lines 2 through 16; Form IT-203, lines 2 through 16,
		Federal amount column).	
A – Type	

	

B – Amount

	.00
	.00
	.00
	.00
	
.00

3		 Total New York State/New York City/Yonkers taxes/MCTMT and
sales or use tax (Form IT‑201, add lines 46, 58, and 59; Form IT-203,
.00
		 add lines 50, 55, and 56) ...................................................................... 			
4a	 Income tax withheld – Allocate New York State/New York City/Yonkers
income tax withheld to each spouse as shown on federal Forms W-2 ... 	.00	

.00	

.00

4b	 Estimated tax payments (including estimated tax paid by
nonresidents on the sale or transfer of real property, estimated tax
paid by nonresidents on the gain from the sale of shares of stock
in a cooperative housing corporation, and estimated tax paid on
your behalf by a partnership or corporation) and amount paid with
extension Form IT-370 – Allocate joint estimated tax payments
(Form IT-201, line 75; Form IT-203, line 65) . ........................................... 	.00	

.00	

.00

	4c	 Total prepayments (add lines 4a and 4b) ............................................ 	.00	

.00	

.00

Note:  The Tax Department will calculate the amount of any refund due the nonobligated spouse.

Part 3 – Signature
Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements, and, to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▼  Paid

preparer must complete (see instr.)  ▼

Date

Preparer’s signature	

Preparer’s NYTPRIN

Firm’s name (or yours, if self-employed)	Preparer’s PTIN or SSN
Address		

Employer identification number	

			
			
Email:

280002240094

NYTPRIN
excl. code

▼  Taxpayer sign here  ▼
  Nonobligated spouse’s signature
 Date
  Daytime phone number
(    )
  Nonobligated spouse’s email address

Keep a copy of this form for your records.