New York Nonobligated Spouse Allocation

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.
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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

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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.