New York State Department of Taxation and Finance
IT-280
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
No
If Yes, please submit a copy with this form.
Part 2 – Allocation of items on the joint tax return between spouses
a – Allocated to
b – Allocated to
c – Amount shown
Allocated items
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
00
00
00
(from Forms IT-201 and IT-203, line 1)
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
00
00
00
(add column B amounts)
.....................................................
.
.
.
00
00
00
1c Total income
(add lines 1a and 1b)
Federal adjustments to income – Allocate separate adjustments,
2
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)
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
................................................................................
.
00
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.
280001130094