SAFE Tax Filing Act of 2025

The Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Tax Filing Act) would let certain married individuals who are abused or abandoned by their spouse to treat themselves as unmarried for tax purposes for a given year. Specifically, if a person is living apart from their spouse at year-end, is a survivor of domestic abuse or spousal abandonment by their current spouse, and indicates this on their tax return, they would be treated as not married for that year. The election is only valid for that tax year. The bill also adds a requirement that tax preparers perform due diligence to verify eligibility to elect not to be treated as married and defines key terms like “domestic abuse” and “spousal abandonment.” The changes would take effect for taxable years ending after enactment. In short, it creates a one-year, abuse/abandonment-specific path to filing as unmarried or as head of household, instead of filing as married.