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 attach it to your original return.
• You cannot use Form IT-280 for a debt owed to the IRS or to another state; you must directly contact the IRS or the other state.

Additional resources

• Publication 89, Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
• Federal Form 8379, Injured Spouse Claim and Allocation