Article: 50507
Overview
Form IT-280 – Nonobligated Spouse Allocation allows a taxpayer who is filing a joint New York return to request their share of a joint refund not be used to pay the past-due obligations of the other spouse (such as child support, student loan debt, or back taxes). This form protects the nonobligated spouse’s portion of the refund from being offset.
Who Should File Form IT-280?
You may need to complete Form IT-280 if:
- You are filing a married filing jointly return in New York, and
- Your spouse owes past-due debts, such as:
- NYS tax liabilities,
- Federal or state agency debts (e.g., child support or unemployment overpayments), or
- IRS offsets that would affect your state refund, and
- You want to protect your share of the refund from being applied to your spouse’s debt.
Note: Filing this form does not stop the offset but may allow you to claim your portion of the refund later.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: “I’d like to see the forms I’ve filled out or search for a form.”
- In the dropdown menu, select New York.
- Click on the Other tab.
- Select IT-280 – Nonobligated Spouse Allocation to open the screen.
- Enter all applicable information.
- Click ‘Save‘ once complete.
Additional Resources
For further guidance, see: