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New York Free Printable Form IT-280 Nonobligated Spouse Allocation Tax Year 2023 for 2024 New York Nonobligated Spouse Allocation

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Nonobligated Spouse Allocation
Form IT-280 Nonobligated Spouse Allocation Tax Year 2023

IT-280 Department of Taxation and Finance Nonobligated Spouse Allocation 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 Did you receive a Notice of Claim Against Your Income Tax Refund ?.............................. Yes If Yes, submit a copy with this form. No 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 figure the amount of any refund due the nonobligated spouse. 280001230094 IT-280 (2023) (back) 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 ▼  Taxpayer sign here  ▼   Nonobligated spouse’s signature Preparer’s NYTPRIN  Date Firm’s name (or yours, if self-employed) Preparer’s PTIN or SSN Address Employer identification number   Daytime phone number (   )   Nonobligated spouse’s email address NYTPRIN excl. code Keep a copy of this form for your records. Email: Instructions If you need help contacting the Tax Department or for the Privacy notification, see the instructions for your tax return. Who qualifies You qualify as a nonobligated spouse if (1) you have income (such as wages or interest) and prepaid taxes (such as withholding or estimated tax payments) to report on a joint return, or (2) you are going to file a joint return for any refundable credit(s) and you want to disclaim your spouse’s defaulted governmental education, state university, or city university loan, past‑due support liability, or past-due legally enforceable debt to a New York State agency, or New York City tax warrant judgment debt because you do not want to apply your part of the joint refund or refundable credit to a debt owed solely by your spouse. You cannot use Form IT-280 to disclaim your spouse’s legally enforceable debt to the IRS or to disclaim a tax liability owed to another state. You must contact the IRS or the other state to resolve your responsibility for the asserted liability. How to file Place the completed Form IT-280 in front of your original Form IT-201, IT-203, IT-214, or NYC-210. We need the information on it to process your refund as quickly as possible. You cannot file an amended return solely to disclaim your spouse’s debt after you have filed your original return. However, you will be notified if your refund is applied against your spouse’s defaulted governmental education, state university, or city university loan, past-due support liability, or past-due legally enforceable debt owed to a New York State agency, or New York City tax warrant judgment debt and you did not submit Form IT-280 with your return. You will then have ten days from the notification of offset date to file Form IT-280. Complete Parts 1 and 2 of this form, and sign and date Part 3 in the spaces provided. If you are filing Form IT-214 or Form NYC‑210 and do not have to file an income tax return, fill in only your name and the Social Security number of both spouses, and sign and date this form. Note: New York State Form IT-280 is used only to protect your portion of a joint refund from being applied against a debt owed solely by your spouse. This form should not be used to request innocent spouse relief. There are three types of innocent spouse relief: innocent spouse, separation of liability, and equitable relief. You may qualify for relief from full or partial tax liability on a joint return as an innocent spouse if (1) there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit, or basis; (2) you can show that when you signed the return you did not know and had no reason to know of the understatement; and (3) taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. You may also request 280002230094 a separation of liability for any understated tax on a joint return if you and your spouse or former spouse are no longer married, or are legally separated, or have lived apart at all times during the 12‑month period prior to the date of filing for relief. If you don’t qualify as an innocent spouse or for separation of liability, you may qualify for equitable relief if you can show that, taking into account all the facts and circumstances, you should not be held liable for any understatement or underpayment of tax. For more information, see Form IT‑285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). Paid preparer’s signature If you pay someone to prepare your form, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your form. A person who prepares your form and does not charge you should not fill in the paid preparer’s area. Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of the form. Paid preparers may be subject to civil and/or criminal sanctions if they fail to complete this section in full. When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your Social Security number. Code Exemption type Code Exemption type 01 Attorney 02 Employee of attorney 03 CPA 04 Employee of CPA 05 PA (Public Accountant) 06 Employee of PA 07 Enrolled agent 08 Employee of enrolled agent 09 Volunteer tax preparer 10 Employee of business preparing that business’ return See our website for more information about the tax preparer registration requirements.
Extracted from PDF file 2023-new-york-form-it-280.pdf, last modified November 2006

More about the New York Form IT-280 Individual Income Tax Amended Return TY 2023

We last updated the Nonobligated Spouse Allocation in January 2024, so this is the latest version of Form IT-280, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-280 directly from TaxFormFinder. You can print other New York tax forms here.

Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT-201 Individual Income Tax Return
IT-201-V Payment Voucher for Income Tax Returns
Form IT-201-D Resident Itemized Deduction Schedule (DISCONTINUED)
Form IT-203 Nonresident Income Tax Return
Form IT-201-I Individual Income Tax Return Instructions

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-280 from the Department of Taxation and Finance in January 2024.

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Form IT-280 is a New York Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-280

We have a total of twelve past-year versions of Form IT-280 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form IT-280

Form IT-280 Nonobligated Spouse Allocation Tax Year 2023

2022 Form IT-280

Form IT-280 Nonobligated Spouse Allocation Tax Year 2022

2021 Form IT-280

Form IT-280 Nonobligated Spouse Allocation Tax Year 2021

2020 Form IT-280

Form IT-280:2020:Nonobligated Spouse Allocation:it280

2019 Form IT-280

Form IT-280:2019:Nonobligated Spouse Allocation:it280

2018 Form IT-280

Form IT-280:2018:Nonobligated Spouse Allocation:it280

2017 Form IT-280

Form IT-280:2017:Nonobligated Spouse Allocation:IT280

2016 Form IT-280

Form IT-280:2016:Nonobligated Spouse Allocation:IT280

2015 Form IT-280

Form IT-280:2015:Nonobligated Spouse Allocation:IT280

Nonobligated Spouse Allocation 2014 Form IT-280

Form IT-280:2014:Nonobligated Spouse Allocation:IT280

Nonobligated Spouse Allocation 2013 Form IT-280

Form IT-280:2013:Nonobligated Spouse Allocation:IT280

2012 Form IT-280

Form IT-280:2012:Nonobligated Spouse Allocation:IT280


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