Department of Taxation and Finance

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

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)                                                                                 Apartment number

 City, village, or post office                      State           ZIP code              Daytime phone 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  Xin 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,                            No. Go to line 3. 
        to make this request. Do not use Form IT-285.

 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)

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  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)                                                                             Apartment number

 City, village, or post office             State                   ZIP code        Daytime phone 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)

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                                                                                                            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.

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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  Xin the box and see instructions.

                                                                                         a – Allocated to b – Allocated to your     c – Total of
                      Allocated items                                                       you           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  Estimated tax payments (see instructions) ..........................
  b  Payment made with extension Form IT-370 or using
      the online application ........................................................
  c  Payments made with return ..............................................
  d  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.) ▼    Date                                                       ▼ Taxpayer sign here ▼
                                                                                                 Your signature
 Preparer’s signature                                   Preparer’s NYTPRIN
                                                                                                 Date
 Firm’s name (or yours, if self-employed)           Preparer’s PTIN or SSN
                                                                                                 Daytime phone number
 Address                                            Employer identification number               (     )
                                                                                                 E-mail:
                                                               NYTPRIN
                                                               excl. code
                                                                                                           Keep a copy of this form for your records.
 E-mail:

Where to file
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.

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