IT-285: Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). Also see Innocent spouse (and separation of liability and equitable relief) . (Revision 2024-12)
New York · NY DTF · Used for tax years 2024, 2025
Form IT-285 requests innocent spouse relief, separation of liability, or equitable relief from New York tax liability resulting from a jointly filed return. It collects information about the tax years involved, your spouse or former spouse, and your involvement in household finan
Who files this form
Use Form IT-285 to request innocent spouse relief, separation of liability, or equitable relief from a liability resulting from a jointly filed return. If the liability did not result from a joint return, you cannot file this form.
If you want your share of a joint refund returned because it was or will be applied to your spouse’s past-due debt, such as child support, use Form IT-280, Nonobligated Spouse Allocation, instead.
What you'll need
You must submit a statement explaining why you believe you qualify for relief, along with appropriate supporting documentation.
Have your personal information, Social Security number, and the tax years for which you want relief ready. Provide your spouse’s or former spouse’s information if known.
Include these documents when applicable:
- Widowed: A photocopy of the death certificate and will, if one exists.
- Legally separated: A photocopy of your entire separation agreement.
- Divorced: A photocopy of your entire divorce decree.
- Mental or physical health problem: A statement explaining the problem and when it started, with any supporting documentation.
- Federal relief request: A copy of federal Form 8857 and the IRS final determination, if applicable, if you filed for the same years and missing or incorrect items.
- Representative: A completed power of attorney if you want the Tax Department to correspond with your representative.
If your answers differ among the tax years covered by your request, attach an explanation that includes your name and Social Security number.
How to file
- Complete all questions and list the tax years for which you want relief. Attach additional sheets as needed.
- Attach your explanation of why you qualify and appropriate supporting documents.
- Sign and date the form. Keep a copy for your records.
- Send the form separately from your income tax return.
Generally, send it to:
NYS Tax Department
Protest Correspondence Unit
W A Harriman Campus
Albany NY 12227-5120
The form directs you to the instructions for filing details if you are meeting with a Tax Department employee, received a notice of deficiency, or are using a private delivery service.
Common mistakes
- Leaving questions unanswered: You must answer all questions for your application to be considered for relief.
- Filing IT-285 with your income tax return: The form says to file it separately.
- Using the wrong form for a refund applied to a spouse’s debt: Use Form IT-280 for that request, not IT-285.
- Assuming a divorce decree guarantees relief: A decree stating that your former spouse must pay all taxes does not necessarily mean you qualify.
- Leaving out explanations when answers differ by year: Submit an explanation with your name and Social Security number.
- Forgetting to keep a copy: Keep a copy of the completed form for your records.
Questions people ask
Will the Tax Department contact my spouse or former spouse?
Yes. By law, the department must contact the person who was your spouse during the years for which you request relief. There are no exceptions, even for victims of spousal abuse or domestic violence.
Will my personal information be protected?
The form says your personal information, such as your current name, address, and employer, will be protected. However, it may be released if you petition the Division of Tax Appeals.
Can I request relief for more than one tax year?
The form provides space to list multiple tax years. If your answers differ by year, submit an explanation that includes your name and Social Security number.
Does a divorce decree requiring my former spouse to pay the taxes mean I qualify?
Not necessarily. The form specifically warns that such a decree does not necessarily mean you qualify for relief.
Where can I learn more about the types of relief?
See Form IT-285-I, Instructions for Form IT-285, or visit www.tax.ny.gov and search for “innocent spouse.”