Innocent Spouse Relief (ASL) - YouTube video text script
Hi, I’m Patti and I work for the IRS.
If you qualify for Innocent Spouse Relief, regardless of whether you are male or female, the IRS has made an important change that could help you.
From now on, the 2-year time limit no longer applies to a particular type of request Innocent Spouse Relief.
This is the type of request seeking what is known as Equitable Relief, the kind of relief that often is considered when people are faced with difficult or intimidating situations.
For example, this may apply to victims of domestic abuse.
If you qualify for Equitable Relief, you no longer have a 2-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 2-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 2-year time limit continues to apply to other types of requests for Innocent Spouse Relief and that other restrictions and time limits, set by law, apply to any request for Innocent Spouse Relief.
To find out more, check about Innocent Spouses Relief, go to www.IRS.gov.