Instructions For Form It-285 - Request For Innocent Spouse Relief (Page 2 of 2) in pdf

IT-285-I (1/00) (back)

not inform the person listed on line 4 of any

Note: If you were married and filed a separate

have lived apart at all times during the

personal identifying information including

nonresident New York return while a resident

12-month period prior to the date you file

name changes, address, and phone numbers.

of a community property state and are now

Form IT-285.

liable for an underpayment or understatement

Line 5

Exception: If, at the time you signed the joint

of tax you believe should be paid only by your

return, you knew about any item that resulted

Federal understatement of tax — If you

spouse (or former spouse), you may be

in part or all of the understatement, then your

received relief of a joint liability from the

allowed equitable relief.

request will not apply to that part of the

Internal Revenue Service, please attach to

understatement.

Form IT-285 federal documentation showing

Division of Tax Appeals

that relief was granted.

Separation of liability applies only to amounts

You may petition (ask) the Division of Tax

owed that have not been paid. It cannot give

Part II Innocent spouse

Appeals to review your request for innocent

you a refund of amounts already paid.

spouse relief or separation of liability (but not

relief

equitable relief) if:

Please attach documentation showing why

you feel you qualify for separation of liability.

You may be allowed innocent spouse relief, for

The Tax Department sends you a

a taxable year beginning on or after January 1,

determination notice denying, in whole or in

Part IV Equitable relief

1999, only if all of the following apply:

part, your request for relief, or

You filed a joint return for the year(s)

You may be allowed equitable relief, for a

You do not receive a determination notice

entered on line 2.

taxable year beginning on or after January 1,

from the Tax Department within 6 months

1999, if, taking into account all the facts and

from the date you filed Form IT-285.

There is an understatement of tax on the

circumstances, the Tax Department

return(s) that is due to erroneous items

You may petition the Division of Tax Appeals to

determines you should not be held liable for

(defined below) of the person listed on

review your case no later than the end of the

any understatement or underpayment of tax.

line 4.

90-day period that begins on the date the Tax

Department mails you a determination notice.

You can show that when you signed the

Equitable relief generally applies to an

See Publication 89 for details on petitioning

return(s) you did not know and had no

underpayment of tax and part or all of any

the Division of Tax Appeals to review your

reason to know that the understatement of

understatement of tax that does not qualify for

request.

tax existed (or the extent to which the

both innocent spouse relief and separation of

understatement existed).

liability.

Line instructions

Taking into account all the facts and

You should request innocent spouse relief, or

circumstances, it would be unfair to hold

separation of liability for any understatement

Please answer all the questions on

you liable for the understatement of tax.

of tax if you are eligible. The Tax Department

Form IT-285. The Tax Department will

will consider equitable relief for any

consider whether you qualify for relief under

Erroneous items

understatement of tax if it determines that

innocent spouse relief, separation of liability,

innocent spouse relief and separation of

Any income, deduction, credit, or basis is an

or equitable relief. Information on Form IT-285,

liability do not apply.

erroneous item if it is omitted from or

including phone numbers, will only be used in

incorrectly reported on the joint return.

Equitable relief is generally available only for

the administration of the Tax Law.

liabilities that are unpaid. However, you may

Partial innocent spouse relief

Foreign address — Enter the information in

be able to receive a refund of certain

the following order: city, province, or state, and

payments made after you file Form IT-285.

If you knew about any of the erroneous items,

country. Follow the country’s practice for

but not the full extent of the item(s), you may

For additional information on equitable

entering the postal code. Please do not

be allowed relief for the part of the

relief, see Publication 89.

abbreviate the country name.

understatement you did not know about.

Explain in the statement you attach to

Requesting equitable relief

Part I

Form IT-285 how much you knew and why you

You must attach an explanation of why you

did not know, and had no reason to know, the

Line 2

believe it would be unfair to hold you liable for

full extent of the item(s).

the tax instead of the person listed on line 4. In

If you want to request relief for more than one

addition, you must provide documentation that

Requesting innocent spouse

tax year, you only need to file one complete

shows that holding you liable for the tax would

Form IT-285. If you are filing Form IT-285 for

relief

cause an economic hardship.

multiple years, indicate in the statement(s) you

You must attach a statement to Form IT-285

Part V Allocation of

attach the type(s) of relief you are requesting

explaining why you believe you qualify. The

for each year.

statement will vary depending on your

items between spouses

Line 3

circumstances, but should include all of the

following:

You must complete an allocation schedule for

Enter the assessment number(s) for which you

each year that you are requesting relief. Attach

The amount of the understatement of tax

are requesting relief from liability of tax. This

copies of all New York State IT-2102 forms or

for which you are liable and are seeking

only applies if you received a notice that you

federal W-2 forms, all federal schedules and

relief.

owe additional tax from the Tax Department.

copies of any notices that you owe additional

The amount and a detailed description of

tax from the Tax Department. Allocate income

Line 4

each erroneous item, including why you

and adjustments in the same manner you

had no reason to know about the item or

Enter the current name and SSN of the person

would have allocated them if you and your

the extent to which you knew about the

to whom you were married at the end of the

spouse had filed separate returns.

item.

year(s) listed on line 2. If the name of the

Allocate all items claimed on your joint return.

person shown on that year’s tax return(s) is

Why you believe it would be unfair to hold

In addition, allocate those items not reported

different from the current name, enter it in

you liable for the understatement of tax.

on your return and items that were not

parentheses after the current name. For

Appropriate supporting documentation.

reported correctly that resulted in a deficiency.

example, enter “Jane Maple (formerly Jane

Part III Separation of

Oak).” Also enter the current address and

Allocate wages and salaries to the spouse

phone number if you know it.

who earned them and received the Form W-2

Liability

or Form IT-2102. You generally allocate

P.O. box. Enter the box number instead of the

business and investment income (including

street address only if you do not know the

You may request separation of liability for a

capital gains) according to which spouse

street address.

taxable year beginning on or after January 1,

owned the business or investment that

1999, for any understatement of tax shown on

Spousal notification — The Tax Department

produced the income. Income from a jointly

the joint return(s) you filed with the person

must inform the person listed on line 4 of your

owned business or investment should be

listed on line 4 if you and that person:

request for relief, and allow that person to

allocated equally between you and your

are no longer married, or

participate in the determination of the amount

spouse unless there is clear and convincing

of relief from liability. The Tax Department will

are legally separated, or

evidence that supports a different allocation.

Instructions For Form It-285 - Request For Innocent Spouse Relief Page 2

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