Spouses of Taxpayers Entitled to IRC Section 7508 Relief

The spouses of taxpayers entitled to IRC Section 7508 relief are entitled to the same relief with two exceptions:

The relief does not apply to a spouse for any tax year beginning more than 2 years after the date the area ceases to be a combat zone, the operation ceases to be a contingency operation, or the operation ceases to be a qualified hazardous duty area.

The relief does not apply to a spouse for any period the qualifying individual is hospitalized in the United States for injuries incurred in a combat zone, a contingency operation, or a qualified hazardous duty area.