Form IT-280 Nonobligated Spouse Allocation - New York

What Is Form IT-280?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form IT-280?
A: Form IT-280 is the Nonobligated Spouse Allocation form used in the state of New York.

Q: Who should use Form IT-280?
A: Form IT-280 should be used by married couples who file joint income tax returns, but want to allocate tax liability to the spouse that is not legally obligated to pay.

Q: What is the purpose of Form IT-280?
A: The purpose of Form IT-280 is to allocate income, deductions, and tax liability between married couples who file jointly, but where one spouse is not legally obligated to pay the tax.

Q: When should Form IT-280 be filed?
A: Form IT-280 should be filed with your New York state income tax return each year that you want to allocate tax liability to the nonobligated spouse.

Q: Are there any restrictions on using Form IT-280?
A: Yes, there are restrictions on using Form IT-280. For example, both spouses must agree to the allocation and the nonobligated spouse must have no significant income or assets.