Idaho State Tax Commission

Idaho State Tax Commission

Innocent spouse relief becomes Idaho law

As of Jan. 1, 2014, those who qualify for innocent spouse relief under federal law also qualify under Idaho law.

Idaho Senate Bill 1301 was signed into law by Gov. Otter on March 13, 2014. The legislation was made retroactive to Jan. 1 so it would be effective for the current tax filing season.

Taxpayers who receive innocent spouse relief from the Internal Revenue Service (IRS) receive a determination to that effect.  The Idaho State Tax Commission will accept a copy of the IRS determination or any other documentation that shows the taxpayer has been approved for federal innocent spouse relief. 

In order to be approved, a taxpayer must complete the 7-page federal Form 8857, Request for Innocent Spouse Relief, and send it to the IRS.  When the Tax Commission receives verification from a taxpayer that innocent spouse relief has been approved by the IRS, the taxpayer will receive the same consideration under Idaho law as under federal law.

While both spouses are responsible, jointly and separately, for paying any tax, interest, or penalties resulting from a jointly filed return, innocent spouse relief allows for one spouse to be relieved of responsibility for understated taxes if that spouse can show there was no knowledge of the circumstances leading to the erroneous return.

Posted 04-04-2014

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