The City Non-Obligated Spouse form (5245) is automatically generated for mailing once the return is processed and one person on a jointly filed return is potentially liable for a debt.
Due to tax laws, this form is not sent out in advance. It is not available for download on our Website, and requests for a duplicate form cannot be honored.
Taxpayers have 30 days from the date of their letter to complete and file the form. Failure to file the completed form within 30 days will result in the entire refund, if applicable, to be applied to the debt.
If you wish to have the entire refund applied to the debt, do not complete the form. Instead, check the box “Apply refund to the debt(s)” provided above the signature area.
If the form does not have both the primary and spouse signatures or a signed statement attached, the full refund, if applicable, will be applied to the debt.
The City Income Tax Administration does not accept the IRS form 8379 Injured Spouse Allocation form. This form is specific to the Internal Revenue Service.
Only the personalized Form 5245 Non Obligated Spouse will be accepted.
Once the form is submitted, no changes will be accepted.