Fillable Form It-280 - Nonobligated Spouse Allocation

IT-280 (2014) (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.

Date

Taxpayer sign here



Paid preparer must complete



(see instr.)



Nonobligated spouse’s signature

Preparer’s signature

Preparer’s NYTPRIN

Date

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

Preparer’s PTIN or SSN

Daytime phone number

Address

Employer identification number

(

)

Nonobligated spouse’s e-mail address

NYTPRIN

excl. code

Keep a copy of this form for your records.

E-mail:

Instructions

a separation of liability for any understated tax on a joint return if

See the instructions for your tax return for the Privacy notification or

you and your spouse or former spouse are no longer married, or

if you need help contacting the Tax Department.

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

Who qualifies

qualify as an innocent spouse or for separation of liability, you may

You qualify as a nonobligated spouse if (1) you have income (such

qualify for equitable relief if you can show that, taking into account

as wages or interest) and prepaid taxes (such as withholding or

all the facts and circumstances, you should not be held liable for any

estimated tax payments) to report on a joint return, or (2) you are

understatement or underpayment of tax. For more information, see

going to file a joint return for any refundable credit(s) and you

Form IT-285, Request for Innocent Spouse Relief (and Separation of

want to disclaim your spouse’s defaulted governmental education,

Liability and Equitable Relief).

state university, or city university loan, past-due support liability, or

past-due legally enforceable debt to a New York State agency, or

Paid preparer’s signature

New York City tax warrant judgment debt because you do not want

If you pay someone to prepare your form, the paid preparer must

to apply your part of the joint refund or refundable credit to a debt

also sign it and fill in the other blanks in the paid preparer’s area of

owed solely by your spouse.

your form. A person who prepares your form and does not charge

You cannot use Form IT-280 to disclaim your spouse’s legally

you should not fill in the paid preparer’s area.

enforceable debt to the IRS or to disclaim a tax liability owed to

Paid preparer’s responsibilities – Under the law, all paid preparers

another state. You must contact the IRS or the other state to resolve

must sign and complete the paid preparer section of the form. Paid

your responsibility for the asserted liability.

preparers may be subject to civil and/or criminal sanctions if they fail

to complete this section in full.

How to file

When completing this section, enter your New York tax preparer

Place the completed Form IT-280 in front of your original

registration identification number (NYTPRIN) if you are required

Form IT-201, IT-203, IT-214, NYC-208, or NYC-210. We need the

to have one. If you are not required to have a NYTPRIN, enter in

information on it to process your refund as quickly as possible.

the NYTPRIN excl. code box one of the specified 2-digit codes

You cannot file an amended return solely to disclaim your spouse’s

listed below that indicates why you are exempt from the registration

debt after you have filed your original return. However, you will be

requirement. You must enter a NYTPRIN or an exclusion code.

notified if your refund is applied against your spouse’s defaulted

Also, you must enter your federal preparer tax identification number

governmental education, state university, or city university loan,

(PTIN) if you have one; if not, you must enter your social security

past-due support, or past-due legally enforceable debt owed to a

number.

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.

Code Exemption type

Complete Parts 1 and 2 of this form, and sign and date Part 3 in

Attorney

Employee of attorney

the spaces provided. If you are filing Form IT-214, NYC-208, or

CPA

Employee of CPA

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

PA (Public Accountant)

Employee of PA

sign and date this form.

Enrolled agent

Employee of enrolled agent

Note: New York State Form IT-280 is used only to protect your

Volunteer tax preparer

Employee of business

portion of a joint refund from being applied against a debt owed

preparing that business’

solely by your spouse. This form should not be used to request

innocent spouse relief.

return

There are three forms of innocent spouse relief: innocent spouse,

See our Web site for more information about the tax preparer

separation of liability, and equitable relief. You may qualify for relief

registration requirements.

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

280002140094

Form It-280 - Nonobligated Spouse Allocation - 2014 Page 2

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