Tip:
Highlight text to annotate it
X
THERESA: Here's a tip from the IRS.
Hi. I'm Theresa, and I work for the Internal Revenue Service.
If you qualify for innocent spouse relief,
the IRS has made an important change that could help you.
From now on, the two-year time limit no longer applies
to a particular type of innocent spouse request.
This is the type of request
seeking what is known as equitable relief,
the kind of relief that is often considered
when people are faced with difficult
or intimidating situations.
For example, this may apply to victims of domestic abuse.
Now, if you qualify for equitable relief,
you no longer have a two-year deadline to make that request.
In addition to future requests, this change applies to requests
that we are currently considering.
And if you've been previously denied relief
based solely on the two-year time limit,
you can reapply for relief using Form 8857,
which is the Request for Innocent Spouse Relief.
But if your case is currently suspended,
you don't have to reapply,
because we will automatically take another look at your case.
Now, here's a word of caution.
You should also know that the two-year time limit
continues to apply
to other types of innocent spouse requests
and that other restrictions and time limits, set by law,
apply to any innocent spouse request.
To find out more, check out
our "Tax Information for Innocent Spouses" Webpage.
You can find it at www.IRS.gov.