New SAFE Tax Filing Act Lets Abuse Survivors File Taxes as Single, Even While Still Married

The new SAFE Tax Filing Act of 2025 is a big deal for anyone navigating a difficult separation, especially when abuse or abandonment is involved. Simply put, this bill changes a fundamental rule of tax season: it allows certain married individuals to file their federal income taxes as “unmarried” or single, even if they aren’t technically divorced by December 31st.

The Fine Print on Filing Status

Under current rules, if you’re married on the last day of the year, you generally have to file as Married Filing Jointly or Married Filing Separately. This bill carves out a crucial exception: if you lived apart from your spouse on the last day of the tax year and are a survivor of domestic abuse or spousal abandonment by that spouse, you can elect to file as single (Section 7703(b)(2)). This is a huge win for financial independence, as it helps survivors gain privacy and control over their tax situation without waiting for the slow process of divorce court. It’s important to note that this election only applies to the person making the claim; the spouse is still considered married for tax purposes unless they qualify for a different filing status.

What Counts as Abuse or Abandonment?

This legislation doesn't just focus on physical harm; it uses a broad definition that acknowledges the realities of control and coercion. Domestic abuse, for the purpose of this bill, includes psychological, sexual, emotional, or economic abuse—basically, any actions meant to control, isolate, humiliate, or intimidate you. It specifically calls out economic abuse, which is often a major factor in keeping survivors trapped. Furthermore, if your spouse abuses your child or another family member living with you, that can also count as abuse against you, depending on the whole situation. Spousal abandonment is defined as being unable to locate your spouse after making reasonable efforts to find them.

Why This Matters for Your Wallet and Your Peace of Mind

For someone trying to escape an abusive or controlling relationship, joint tax liability can be a massive financial anchor. By allowing survivors to file as single, this bill helps shield them from financial responsibility for their spouse’s tax issues and prevents the abusive spouse from accessing the survivor’s tax information or refunds. Imagine a survivor who has just started a new job; this provision ensures they can claim their earned income tax credits and deductions without needing cooperation from—or risking exposure to—their estranged spouse. This is critical for rebuilding a life.

The Catch for Tax Pros

The bill also includes a necessary check on the system: it requires tax preparers who assist clients in making this “unmarried” election to follow specific due diligence requirements. This means your CPA or tax service needs to verify the claim of separation, abuse, or abandonment. While this adds a layer of complexity for tax professionals, it’s designed to prevent anyone from misusing this protective measure just to get a better tax rate. These changes apply to any tax year that ends after the date the Act becomes law, meaning the relief could come quickly for those currently in difficult situations.