Beginning in 2002, the IRS required that innocent spouse requests be filed within two years after the IRS first takes collection action against the requesting spouse. This time limit was designed to encourage prompt resolution while evidence remained available.

In late July 2011, the IRS announced that it will eliminate the 2 year time limit to help to more innocent spouses. Specifically,

1. The IRS will no longer apply the two-year limit to new equitable relief requests or requests currently being considered by the agency.
2. 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 automatically afforded the new rule and should not reapply.
3. The IRS will not apply the two-year limit in any pending litigation involving equitable relief, and where litigation is final, the agency will suspend collection action under certain circumstances.