Equitable relief

If you do not qualify as an innocent spouse or for separation of liability, you may qualify for equitable relief if you can show that, considering all the facts and circumstances, you should not be held liable for any understatement or underpayment of tax.

For more information, see Form IT-285 , Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) . You may use Form IT-285 only for innocent spouse relief under the three circumstances stated above. Do not file Form IT-285 with your return.

If you want to disclaim your spouse’s defaulted governmental education, state university, or city university loan or past-due support or past-due legally enforceable debt owed to a New York State agency or a New York City tax warrant judgment debt because you do not want to apply your part of a joint refund or refundable credit to a debt owed solely by your spouse, use Form IT-280 , Nonobligated Spouse Allocation . You must complete Form IT-280 and submit it with your original return when filed. See Nonobligated spouse (Disclaiming your spouse’s debt) .