Innocent Spouse Relief program

Innocent Spouse Relief program pic
Innocent Spouse Relief program
Image: irs.gov

As an attorney with her own practice in Mt Sterling, Illinois, Heidi Scott has been involved in the legal field for more than 17 years, specializing in real estate and tax law. Heidi Scott also worked for the Illinois Department of Revenue as a tax attorney and played a major role in helping to create the Innocent Spouse Relief program.

The Innocent Spouse Relief program excuses innocent spouses of the responsibility for penalties and taxes that were improperly reported by a spouse. The IRS will determine any taxes that an innocent spouse may be responsible for after filing of Form 8857.

Innocent Spouse Relief qualifications include having filed a joint return in which items have been erroneously or underreported as well as having no knowledge of an understatement of tax and have not transferred property to each other in order to defraud the IRS. Erroneous items can include incorrect credits or deductions as well as any unreported income.