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New York Non-obligated Spouse

If you want to disclaim your spouse’s defaulted governmental education, state university, or city university loan or past-due support or past-due legally enforceable debt owed to a New York State agency or a New York City tax warrant judgment debt because you do not want to apply your part of a joint refund or refundable credit to a debt owed solely by your spouse, use the Non-obligate Spouse Allocation. This form (Form IT-280) is located within the Basic Information screen of the state program.

If you marked filing status 2 (Married Filing Joint) and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable for it, complete Form IT-280, Nonobligated Spouse Allocation. The state needs the information to process your refund as quickly as possible. You cannot file an amended return to disclaim your spouse’s debt after you have filed your original return. The state will notify you if they keep your overpayment (refund) because of a past-due legally enforceable debt to the IRS or a tax debt to another state. You cannot use Form IT-280 to disclaim liability for a legally enforceable debt to the IRS or to disclaim a tax liability owed to another state. You must contact the IRS or the other state to resolve your responsibility for the asserted liability.