Form It 280 – Fill Out and Use This PDF

The IT-280 form, officially known as the Nonobligated Spouse Allocation form, is provided by the New York State Department of Taxation and Finance. It is designed for spouses who file a joint return but want to ensure that their portion of a refund or credit is not used to offset a debt owed solely by the other spouse. This specificity aims to protect individuals from being financially penalized for debts they are not personally responsible for. To safeguard your financial rights and separate your tax liabilities, consider filling out the IT-280 form by clicking the button below.

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Form It 280 PDF Details

The IT-280 form, provided by the New York State Department of Taxation and Finance, plays a crucial role for couples navigating the complexities of joint tax returns when individual liabilities are an issue. This document, known as the Nonobligated Spouse Allocation, offers a means for one spouse—the nonobligated spouse—to protect their portion of a joint tax refund from being applied to the other spouse's outstanding debts, ranging from defaulted educational loans to past-due tax warrant judgments. The form is meticulous in its requirement for detailed income allocations between spouses, adjustments to income, and specifics of prepayments and withheld taxes, ensuring that each spouse's financial inputs and liabilities are clearly delineated. It outlines the eligibility criteria, emphasizing its use for disclaiming a spouse's specific types of debts and explicitly excluding federal liabilities. Additionally, it walks filers through the process of submission, highlighting the importance of timing and accuracy for the protection it offers. Not merely a bureaucratic necessity, the IT-280 form embodies a critical safeguard for individuals hoping to navigate their financial responsibilities jointly, without bearing the undue weight of a spouse's financial obligations, and underscores the importance of understanding and correctly managing shared financial liabilities within the framework of New York State's taxation system.

Question	Answer
Form Name	Form It 280
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	IT-280, nonresidents, IT-203, how to fill out form it 280

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New York State Department of Taxation and Finance

Nonobligated Spouse Allocation

IT-280

Part 1 – Information about the joint return for which this claim is iled

Enter the following information exactly as it is shown on the tax return for which you are iling this claim.

The spouse’s name and social security number shown irst on that tax return must also be shown irst below.

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

Did you receive a Notice of Claim Against Your Income Tax Refund?	Yes
If Yes, please submit a copy with this form.

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

	Allocated items		a – Allocated to	b – Allocated to	c – Amount shown
	Allocated items		nonobligated spouse	other spouse	on joint return
			nonobligated spouse	other spouse	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
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
	Total (add column B amounts)		.00	.00	.00
1c	Total income (add lines 1a and 1b)		.00	.00	.00
2	Federal adjustments to income – Allocate separate adjustments,
	such as an IRA deduction, to the spouse to whom they belong		.00	.00	.00
	(from Form IT-201, line 18; Form IT-203, line 18, Federal amount column) ....		.00	.00	.00
3	Total New York State/New York City/Yonkers taxes and sales or
	use tax (Form IT-201, add lines 46, 58, and 59; Form IT-203, add
	lines 50, 55, and 56)				.00
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 igure the amount of any refund due the nonobligated spouse.

280001130094

IT-280 (2013) (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		Preparer’s NYTPRIN

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

Address	Employer identiication number

			Mark an X if
			self-employed
E-mail:

 Taxpayer sign here 

Nonobligated spouse’s signature

Date

Daytime phone number

()

Nonobligated spouse’s e-mail address

Keep a copy of this form for your records.

Instructions

See the instructions for your tax return for paid preparer information, the Privacy notiication, or if you need help contacting the Tax Department.

Who qualiies

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 ile 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 ile

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 ile an amended return solely to disclaim your spouse’s debt after you have iled your original return. However, you will be notiied if your refund is applied against your spouse’s

defaulted governmental education, state university, or city university loan, past-due support, 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 notiication of offset date to ile Form IT-280.

Complete Parts 1 and 2 of this form, and sign and date

Part 3 in the spaces provided. If you are iling Form IT-214 or Form NYC-210 and do not have to ile an income tax return, ill 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 forms 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 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 iling 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).

280002130094

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1. The it280 form will require specific information to be entered. Ensure the next fields are filled out:

Stage number 1 for completing form it 280 instructions

2. Once your current task is complete, take the next step – fill out all of these fields - c Total income add lines a and b, such as an IRA deduction to the, Total New York StateNew York, use tax Form IT add lines and, Yonkers income tax withheld to, b Estimated tax payments including, nonresidents on the sale or, c Total prepayments add lines a, and Note The Tax Department will igure with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Part # 2 for completing form it 280 instructions

3. This third part is considered relatively straightforward, Under penalties of perjury I, Paid preparer must complete see, Date, Preparers signature, Firms name or yours if selfemployed, Address, Email, Preparers NYTPRIN, Preparers PTIN or SSN, Employer identiication number, Mark an X if selfemployed, Instructions, Taxpayer sign here, Nonobligated spouses signature, and Date - these empty fields has to be completed here.

form it 280 instructions completion process outlined (part 3)

As for Address and Paid preparer must complete see, make sure you take a second look in this section. Those two are the most significant ones in this file.

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