If you filed a joint return, you may qualify for relief from a tax bill (assessment) issued to you and your spouse (or former spouse) if you meet the following conditions:
- there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit or basis,
- you can show that when you signed the return you did not know and had no reason to know that it understated the amount of tax due, and
- taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax.
For a bill issued for tax years 1999 or later
There are three types of relief: innocent spouse, separation of liability, and equitable relief. To determine if you qualify and apply for this relief see: Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) and Form IT-285 Instructions.
For a bill issued for tax years before 1999
To request innocent spouse relief for these tax years, you must file a statement with supporting documentation showing why you believe you qualify. Send your statement with supporting documentation to:
NYS TAX DEPARTMENT
PO BOX 5120
ALBANY, NY 12201-0120
For more information see:
Publication 89, Innocent Spouse Relief (And Separation of Liability and Equitable Relief)