Tax relief for domestic abuse and spousal abandonment survivors.
This new law allows individuals experiencing domestic abuse or spousal abandonment to file their taxes as unmarried or heads of household. The aim is to simplify their financial and tax situation, providing greater independence. These changes can significantly impact the amount of taxes paid and reporting obligations for affected individuals.
Key points
Option to file taxes as unmarried or head of household for survivors of domestic abuse or spousal abandonment.
Definitions of domestic abuse include physical, psychological, sexual, emotional, and economic abuse, as well as abuse of a child or other family member living in the household.
Spousal abandonment is defined as being unable to locate one's spouse after reasonable diligence.
This filing choice does not affect the tax status of the other spouse.
Tax preparers will be required to exercise due diligence in verifying eligibility for these new rules.
Introduced
Additional Information
Print number: 119_S_2129
Sponsor: Sen. Fetterman, John [D-PA]
Process start date: 2025-06-18