SAFE Tax Filing Act of 2025

This bill lets some married people who have survived domestic abuse or been abandoned by their spouse choose to file their taxes as “not married.” If they qualify, they can file as unmarried or as head of household. They must be living apart from their spouse on the last day of the tax year and indicate this choice on their tax return. The choice applies only for that one tax year .

Domestic abuse is defined broadly. It can be physical, psychological, sexual, emotional, or economic abuse. It includes efforts to control, isolate, humiliate, or intimidate the survivor, or to undermine their ability to think independently. Whether someone is a survivor is based on all the facts and circumstances .

• Who is affected: Married people living apart who are survivors of domestic abuse or spousal abandonment by their current spouse
• What changes: They may elect to be treated as not married, allowing them to file as unmarried or head of household if they qualify
• Requirements: Living apart from the spouse on the last day of the tax year; indicate on the tax return that these conditions apply
• When it applies: Only for the tax year the person makes this election on their return