If you meet the qualifications listed below, you may be able to file Form IT-280.
What are the qualifications?
The qualifications of a Nonobligated Spouse are as follows:
- You have income and prepaid taxes to report on a joint return.
- You plan to file a joint return and disclaim your spouse’s defaulted debt.
You CANNOT use form IT-280 to disclaim your spouse’s legally enforceable debt to the IRS or tax liability owed to another state.
Note: New York State Form IT-280 is used only to secure your amount of a joint refund from being used to pay a debt owed solely by your spouse. Do not use this form to request innocent spouse relief.
For more information regarding Form IT-280 for Nonobligated Spouse, please click here.