Spouse relief: two-year limit no longer applies to many innocent spouse requests.

• Position: IRS MEWS

The IRS will extend help to more innocent spouses by eliminating the two-year time limit that now applies to certain relief requests. More specifically:

* The IRS will no longer apply the two-year limit to new equitable relief requests or requests currently being considered by the agency.

* A taxpayer whose equitable relief request was previously denied solely due to the two-year limit may reapply using IRS Form 8857, Request for innocent Spouse Relief, if the collection statute of limitations for the tax years involved has not expired. Taxpayers with cases currently in suspense will be...