Lothian and Borders police have sent a report to the procurator fiscal over allegations of religious hatred during the police interview in February 2008.
Mrs Sheridan, 48, had her rosary beads taken away at a police station in Edinburgh.
She was being interviewed over allegations that she and her husband had lied under oath during the politician's defamation action against the News of the World.
Sheridan was ultimately jailed for three years in January 2011 after being found guilty of perjury during the 2006 action.
Mrs Sheridan also stood trial, but the charges against her were dropped.
The former MSP was awarded £200,000 in damages after winning the civil case but a jury at the High Court in Glasgow found him guilty of lying about the now-defunct tabloid's claims that he was an adulterer who visited a swingers' club.
Police also likened Mrs Sheridan's silence to techniques used by terrorists during the interview.
At the perjury trial at the High Court in Glasgow, an interview transcript was read to the jury by Detective Sergeant Stuart Harkness, of Lothian and Borders Police.
He was the deputy senior investigating officer on the case.
It ran: "Gail, I must ask you at this time who has schooled you to sit and focus at one point on the wall because I've interviewed people arrested under the Terrorist Act and that's exactly the kind of activity I've experienced from them."
A complaint was made on behalf of the couple to the Chief Constable of Lothian and Borders Police about the conduct of officers in January last year.
A Lothian and Borders police spokesman said: "Following a complaint made against Lothian and Borders police, a report has been sent to the procurator fiscal and we are currently awaiting further instruction."
Mrs Sheridan told the Daily Record newspaper she was "shocked" when her rosary was taken from her.
She said: "To equate possession of rosary beads with association with the IRA is simply insulting and offensive.
"My religion was insulted and I was intimidated. If similar action took place in public someone would be charged."
A Crown Office spokesman said: "Following a complaint made against Lothian and Borders Police, a report has now been received by the procurator fiscal for east of Scotland. At this stage the matter remains under consideration."
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