Form IT-280: New York Nonobligated Spouse Allocation (Tax Year 2025)

Form IT-280, Nonobligated Spouse Allocation, is a New York State Department of Taxation and Finance form that lets a spouse filing a joint return protect their portion of a tax refund from being seized to cover their partner’s past-due debts. If you file jointly with your spouse and the state intercepts your refund because your spouse owes child support, unpaid taxes, student loans, or other government debts, this form is how you claim back the share of the refund that belongs to you.

New York, like the IRS, has a debt offset program. When one spouse has outstanding obligations — such as unpaid state taxes, overdue child support, defaulted student loans, or debts owed to other government agencies — the state can take the entire joint refund to satisfy that debt, even though only one spouse actually owes the money. Form IT-280 exists to prevent the non-owing spouse from losing their portion of that refund unfairly.

Who Needs to File Form IT-280

You should file this form if all of the following apply to your situation:

• You filed (or are filing) a joint New York State income tax return with your spouse.
• Your spouse has a debt that could trigger a refund offset — this includes past-due child or spousal support, defaulted government student loans, unpaid state taxes, or debts to other New York state agencies.
• You are not legally responsible for that debt and had income, withholding, or estimated tax payments that contributed to the joint refund.

If you meet these conditions, filing IT-280 allows the Tax Department to calculate exactly how much of the refund is attributable to you, separate from your spouse’s share, and release that portion to you instead of applying it toward the debt.

When to Use This Form

You can submit Form IT-280 in two ways. The most common approach is to attach it directly to your original joint tax return when you file, if you already know your spouse has an outstanding debt that could trigger an offset. This is the more efficient route, since it avoids delays after the fact.

Alternatively, if you weren’t aware of the debt and your refund was already reduced or withheld, you can file IT-280 separately after receiving a notice about the offset. In that case, the form should be submitted as soon as possible, since there are time limits for claiming your share once an offset has occurred.

What Information You’ll Need

Form IT-280 requires you to allocate income, deductions, and credits between spouses for the tax year in question. You’ll need documentation showing each spouse’s individual income (W-2s, 1099s), separate withholding amounts, and any credits that belong specifically to you rather than your spouse. The Tax Department uses this breakdown to determine what percentage of the total refund is yours.

Because it involves the same tax year return, it helps to have your full IT-201 or IT-203 filing on hand while completing this form, since figures need to match what was reported on the joint return.

How to Get and Complete the Form

Form IT-280 is an AcroForm PDF, meaning you can fill in all the fields directly on your computer before printing or attaching it to your e-filed return. The New York State Department of Taxation and Finance updates this form annually, so make sure you’re using the version specific to tax year 2025 rather than an older copy, since income thresholds and instructions can shift slightly from year to year.

Once completed, attach the form to your joint New York return if filing on paper, or include it as part of your submission if e-filing through approved software. If you’re responding to an offset notice after the fact, send the completed form to the address listed in that notice rather than with a new return.

Nonobligated spouse relief is specific to New York State offsets and works independently from any similar federal relief you might need to request with the IRS. If you’re also dealing with other New York credits or adjustments in the same filing, it’s worth reviewing related forms like Form IT-269 for the Organ Donation Credit or Form IT-270 for the NYC Income Tax Elimination Credit, since these can also affect your total refund calculation for the year.

Filing IT-280 doesn’t guarantee you’ll receive your full expected share automatically — the Tax Department reviews the allocation and may adjust it based on the documentation provided. Keeping clear records of your individual income and withholding for the year makes the process faster and reduces the chance of disputes over how the refund gets split.