Nonobligated spouse relief (separate your part of the refund)
If you are filing a joint return and only your spouse owes a debt to the Tax Department or another New York State agency, you can separate your part of the refund.
For more information on filing for nonobligated spouse relief, see Form IT-280, Nonobligated Spouse Allocation and its instructions.
Note: Form IT-280 must be submitted with your original return (not an amended return). 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.
Additional resources
Federal Form 8379, Injured Spouse Allocation
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