Nonobligated spouse (disclaiming your spouse’s debt)

If you marked filing status ②‚ and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable (legally responsible) for it, complete Form IT-280 , Nonobligated Spouse Allocation , and submit it with your original return. We need the information on Form IT-280 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.

We will notify you if we keep your overpayment 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 liability.