Fillable Form It-280 - Nonobligated Spouse Allocation

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.

Date

Taxpayer sign here



Paid preparer must complete



(see instr.)



Nonobligated spouse’s signature

Preparer’s signature

Preparer’s NYTPRIN

Date

Preparer’s PTIN or SSN

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

Daytime phone number

Employer identification number

Address

(

)

Nonobligated spouse’s e-mail address

Mark an X if

self-employed

Keep a copy of this form for your records.

E-mail:

Instructions

See the instructions for your tax return for paid preparer

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

information, the Privacy notification, or if you need help

your portion of a joint refund from being applied against

contacting the Tax Department.

a debt owed solely by your spouse. This form should not be

used to request innocent spouse relief.

Who qualifies

There are three forms of innocent spouse relief: innocent

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

spouse, separation of liability, and equitable relief. You may

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

qualify for relief from full or partial tax liability on a joint return as

withholding or estimated tax payments) to report on a joint

an innocent spouse if (1) there is an understatement of tax on

return, or (2) you are going to file a joint return for any

a joint return because of an omission or error involving income,

refundable credit(s) and you want to disclaim your spouse’s

deduction, credit, or basis; (2) you can show that when you

defaulted governmental education, state university, or city

signed the return you did not know and had no reason to know

university loan, past-due support liability, or past-due legally

of the understatement; and (3) taking into account all the facts

enforceable debt to a New York State agency, or New York City

and circumstances, it would be unfair to hold you liable for the

tax warrant judgment debt because you do not want to apply

understated tax. You may also request a separation of liability for

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

any understated tax on a joint return if you and your spouse or

solely by your spouse.

former spouse are no longer married, or are legally separated,

or have lived apart at all times during the 12-month period

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

prior to the date of filing for relief. If you don’t qualify as an

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

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

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

equitable relief if you can show that, taking into account all the

resolve your responsibility for the asserted liability.

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

understatement or underpayment of tax. For more information,

How to file

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

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

Separation of Liability and Equitable Relief).

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, 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.

280002130094

Form It-280 - Nonobligated Spouse Allocation - 2013 Page 2

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