Heidi Scott, an attorney and CPA in Illinois, discusses the conditions to qualify for innocent spouse relief at the federal level. To qualify, a joint tax return must have been filed with an understatement of tax due to erroneous items by one's spouse. At the time of signing, the spouse must not have known or had reason to know of the understatement. Additionally, holding the spouse liable would be considered unfair, and there was no exchange of property as part of a fraudulent scheme.

1. Conditions to Qualify for Innocent
Spouse Relief
By: Heidi Scott Illinois

2. Conditions to Qualify for Innocent Spouse Relief
An attorney and a CPA in Illinois, Heidi Scott was involved in creating the Illinois Compiled
Statutes’ innocent spouse relief provision. As the owner and operator of The Law Offices of Heidi
Scott, Heidi Scott works to make sure her clients are aware of their rights according to such
provisions.

3. Conditions to Qualify for Innocent Spouse Relief
On a federal level, innocent spouse relief can release taxpayers from liability if their spouse
erroneously reports or omits items on a joint tax return. Here’s what it takes to qualify for innocent
spouse relief:

4. Conditions to Qualify for Innocent Spouse Relief
- A joint return was filed with an understatement of tax due to erroneous items by your spouse.
- At the time the joint return was signed, you didn’t know and didn’t have reason to know that there
was an understatement of tax.
- Under the circumstances, holding you liable for that understatement of tax would be unfair.
- There has been no exchange of property between you and your spouse as part of a fraudulent
scheme.