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New York Free Printable Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285 for 2024 New York Request for Innocent Spouse Relief

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Request for Innocent Spouse Relief
Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

IT-285 Department of Taxation and Finance Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) (9/15) Important: Do not file this form with your income tax return. See Where to file on page 4. Your first name and middle initial Your last name Your social security number Mailing address (number and street or PO box) City, village, or post office State ZIP code Daytime phone number (   ) Apartment number Evening phone number (   ) Important notes: – See the instructions, Form IT-285-I, and our Web site for information on the types of relief available. – By law, the Tax Department must contact the person who was your spouse during the years for which you want relief. There are no exceptions, even for victims of spousal abuse or domestic violence. Your personal information (such as your current name, address, and employer) will be protected. However, if you petition the Division of Tax Appeals, your personal information may be released. See instructions. 1 Are you requesting relief from a liability that resulted from a jointly filed return? Mark an X in the appropriate box. Yes. Go to line 2. No. Stop. You cannot file Form IT-285. 2 Are you requesting that all or part of your share of a joint refund, that was (or will be) applied against your spouse’s past-due debt   (such as child support), be refunded to you? Yes. Stop. Use Form IT-280, Nonobligated Spouse Allocation, to make this request. Do not use Form IT-285. No. Go to line 3. 3 Enter the tax year(s) for which you are requesting relief from liability for tax. (Form IT-285 must be   used for tax years beginning on or after January 1, 1999. For relief from a joint liability for prior   years, see General information in the instructions.).................................................................. 3 Note: If the answers are not the same for each of the following questions for all tax years for which you are filing this form, submit an explanation (be sure to include your name and social security number). 4 Explain why you believe you qualify for relief. You must submit a statement and appropriate supporting documentation (see instructions). (continued) 285001150094 Page 2 of 4  IT-285 (9/15) 5 Information, if known, about your spouse (or former spouse) to whom you were married at the end of the year(s) on line 3. First name and middle initial Last name Social security number Mailing address (number and street or PO box; see instructions) City, village, or post office State ZIP code Daytime phone number (   ) Apartment number Evening phone number (   ) 6 What is the current marital status between you and the person on line 5? Married and still living together Married and living apart since (mm-dd-yyyy)................................................................................... Widowed since (mm-dd-yyyy)   (Include a photocopy of the death certificate.) . ................................................................................. Legally separated since (mm-dd-yyyy)   (Include a photocopy of your entire separation agreement.) ............................................................... Divorced since (mm-dd-yyyy)   (Include a photocopy of your entire divorce decree.) . ........................................................................ Note: A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief. 7 Were you a victim of spousal abuse or domestic violence, or suffering the effects of such abuse during the tax years for which you   are requesting relief or when any of the returns were filed for those years? Yes. See instructions. No. 8 For the years for which you want relief, how were you involved in the household finances? Mark all that apply. You were not involved in handling money for the household. Explain below. You knew the person on line 5 had separate accounts. You had joint accounts but you had limited use of them or did not use them. Explain below. You used joint accounts. You made deposits, paid bills, balanced the checkbook, or reviewed the monthly bank statements. You made decisions about how money was spent. For example, you paid bills or made decisions about household purchases. Other: Explain anything else you want to tell us about your household finances: (continued) 285002150094 IT-285 (9/15)  Page 3 of 4 9 How were you involved with preparing your tax return(s)? Mark all that apply and explain, if necessary. You were not involved in preparing the returns. You filled out or helped fill out the returns. You gathered receipts and canceled checks. You gave tax documents (such as federal Forms W-2, 1099, etc.) for the preparation of the returns. You reviewed the returns before they were filed. You did not review the returns before they were filed. Explain below. You did not know a joint return was filed. Other: Explain: 10 When the returns were filed, did you know any amounts were due to New York State? Yes No  If Yes, explain when and how you thought the amount of tax reported on your return would be paid: 11 When the returns were filed, what did you know about any incorrect or missing information? Check all that apply and explain, if   necessary. You knew something was incorrect or missing, but you said nothing. Explain below. You knew something was incorrect or missing, and asked about it. Explain below. You did not know anything was incorrect or missing. Not applicable. There was no incorrect or missing information. Explain: 12a Did you file federal Form 8857, Request for Innocent Spouse Relief, with the IRS for the same tax year(s) and with the same   missing or incorrect items on your return(s) for which you are filing this form? Yes. Include a copy of your Form 8857 and continue with line 12b. No. Continue with the Allocation of items between spouses schedule. 12b Did you receive a final determination from the IRS granting you Innocent Spouse relief under IRC section 6015(b)? Note: Other types of relief can be granted by the IRS. If you are unsure which type of relief you were granted, mark the No box or contact the IRS to determine the type of relief you were granted. Yes. Include a copy of the final determination. Sign the form and see Where to file on page 4.   Do not complete the Allocation of items between spouses schedule. No. Complete the Allocation of items between spouses schedule. 285003150094 Page 4 of 4  IT-285 (9/15) Allocation of items between spouses If filing for more than one tax year, complete a separate schedule for each year. Include copies of all federal Forms W-2, all federal schedules, and copies of any notices from the New York State Tax Department. If you do not have specific information to complete the allocation schedule, mark an X in the box and see instructions. a – Allocated to you Allocated items b – Allocated to your c – Total of spouse or former spouse column a plus column b 13 Enter the tax year covered by this schedule 14 Wages ............................................................................... 15 Interest and dividends ....................................................... 16 Business income ............................................................... 17  All other income. Identify the type and amount below. Line 17 total.... 18 Federal adjustments to income. Allocate separate adjustments, such as an IRA deduction, to the spouse to whom they belong..............................................................   19 New York adjustments to income. Allocate separate adjustments, such as 414(h) contributions and/or pension exclusions, to the spouse to whom they belong................ 20a b c d Estimated tax payments (see instructions)........................... Payment made with extension Form IT-370 or using the online application......................................................... Payments made with return............................................... Payments made on assessments (bills)............................ 21 Income tax withheld. Allocate New York State/New York City/Yonkers income tax withheld to each spouse as shown on federal Forms W-2. Be sure to submit copies of these forms with this Form IT-285.................................. ▼  Paid preparer must complete (see instr.)  ▼ ▼  Taxpayer sign here  ▼ Date Preparer’s signature Preparer’s NYTPRIN Firm’s name (or yours, if self-employed) Preparer’s PTIN or SSN Address Employer identification number E-mail: Where to file Your signature NYTPRIN excl. code Date Daytime phone number (    ) E-mail: Keep a copy of this form for your records. Generally, you should send this form to: NYS Tax Department, Protest Correspondence Unit, W A Harriman Campus, Albany NY 12227-5120. But, if you are meeting with a Department of Taxation and Finance employee, or you received a notice of deficiency, or you are using a private delivery service, see instructions. If you would like the Tax Department to correspond with your representative, you must complete and submit a power of attorney. 285004150094
Extracted from PDF file 2023-new-york-form-it-285.pdf, last modified April 2005

More about the New York Form IT-285 Individual Income Tax TY 2023

This form is used to have one spouse Form also used for Separation of Liability provide relief for the other. Equitable Relief. Also see TSB-M-11(11)I, Equitable Relief, for additional information.

We last updated the Request for Innocent Spouse Relief in February 2024, so this is the latest version of Form IT-285, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-285 directly from TaxFormFinder. You can print other New York tax forms here.


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Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT-201 Individual Income Tax Return
Form IT-201-D Resident Itemized Deduction Schedule (DISCONTINUED)
IT-201-V Payment Voucher for Income Tax Returns
Form IT-201-I Individual Income Tax Return Instructions
Form IT-203 Nonresident Income Tax Return

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-285 from the Department of Taxation and Finance in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-285

We have a total of twelve past-year versions of Form IT-285 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2022 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2021 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2020 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2019 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2018 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2017 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2016 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2015 Form IT-285

Form IT-285:9/15:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). Also see TSB-M-11(11)I, Equitable Relief, for additional information. 2014 Form IT-285

Form IT-285:9/14:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). Also see TSB-M-11(11)I, Equitable Relief, for additional information. 2013 Form IT-285

Form IT-285:9/12:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285

2012 Form IT-285

Form IT-285:9/12:Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief):it285


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