IT-280: Nonobligated Spouse Allocation (2025)
New York · NY DTF · Used for tax years 2025
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 the form to calculate any refund due to the nonobligated spouse.
Who files this form
Use Form IT-280 if you filed a joint return and your share of the joint refund was, or will be, applied against your spouse’s past-due debt, such as child support.
If this does not describe your situation, the form says to stop. If your refund was offset against a joint tax liability, you may qualify for innocent spouse relief. See Form IT-285 and its instructions to determine whether you qualify.
What you'll need
- The joint tax return for this claim: Form IT-280 asks for names, Social Security numbers, and amounts from Form IT-201 or IT-203.
- Federal Forms W-2: Use these to allocate New York State, New York City, and Yonkers income tax withheld to each spouse.
- Notice of Claim Against Your Income Tax Refund, if received: Submit a copy with Form IT-280.
Common mistakes
- Changing the order of the spouses: Enter names and Social Security numbers exactly as shown on the joint return. The spouse listed first on that return must also be listed first on Form IT-280.
- Leaving out income: 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 I 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. Include all income shown on the joint return.
How do I allocate federal adjustments to income?
Allocate separate adjustments, such as an IRA deduction, to the spouse to whom they belong.
Who calculates my refund share?
The Tax Department will calculate the amount of any refund due to the nonobligated spouse.
Who signs Form IT-280?
The nonobligated spouse signs the form. It also has a section that a paid preparer must complete.
What if my refund was applied to a joint tax liability?
You may be eligible for innocent spouse relief by submitting Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). See that form and its instructions to determine whether you qualify.