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.
- Complete Form IT-280, Nonobligated Spouse Allocation (not an amended return) and submit it with your original 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.