IT-280: Nonobligated Spouse Allocation (2024)
New York · NY DTF · Used for tax years 2024
New York Form IT-280, Nonobligated Spouse Allocation, allocates income, adjustments, taxes, and prepayments on a joint tax return between spouses. The Tax Department uses this information to calculate any refund due the nonobligated spouse.
Who files this form
Complete Form IT-280 if your jointly filed return resulted in a joint refund and your share was, or will be, applied to your spouse’s past-due debt, such as child support.
If that does not describe your situation, the form says to stop because IT-280 does not apply.
If your refund was offset to a joint tax liability, you may qualify for innocent spouse relief instead. See Form IT-285 and its instructions to determine whether you qualify.
What you'll need
- The joint tax return for which you are filing the claim, Form IT-201 or IT-203. You will need the names, Social Security numbers, and amounts shown on that return.
- Federal Forms W-2 to allocate New York State, New York City, and Yonkers income tax withholding between spouses.
- A copy of your Notice of Claim Against Your Income Tax Refund, if you received one. Submit that copy with Form IT-280.
Common mistakes
- Changing the order of the spouses. Enter the names and Social Security numbers exactly as shown on the joint return, with the same spouse listed first.
- Leaving income out of the allocation. Be sure to allocate all income shown on the joint return.
- Omitting a notice you received. If you received a Notice of Claim Against Your Income Tax Refund, submit a copy with this form.
- Not keeping a copy. Keep a copy of Form IT-280 for your records.
Questions people ask
How do we divide income between spouses?
Allocate separate income to the spouse who earned it. Allocate joint income, such as interest from a joint bank account, as you determine. All income shown on the joint return must be allocated.
How do we divide adjustments and tax withholding?
Allocate separate federal adjustments, such as an IRA deduction, to the spouse to whom they belong. Allocate New York State, New York City, and Yonkers income tax withholding to each spouse as shown on federal Forms W-2.
Who calculates my refund?
The Tax Department will calculate the amount of any refund due to the nonobligated spouse.
Who signs Form IT-280?
The nonobligated spouse signs Part 3. The form also has a paid preparer section that a paid preparer must complete.
What if I did not receive a Notice of Claim Against Your Income Tax Refund?
Mark “No” for question B. The form requires a copy of the notice only if you received one.