AICPA supports bill that lets married domestic violence victims file taxes as single

The AICPA supports a bill that would allow survivors of domestic abuse or spousal abandonment to file their taxes as if they were not married, which would allow victims to avoid contacting their abusers when filing and possibly receive a larger refund.

In a letter to Sen. John Fetterman, D-Pa., the bill’s sponsor, the AICPA said that S. 2129, the Survivors Assistance for Fear-Free and Easy (SAFE) Tax Filing Act of 2025, would provide fairness, safety, and equality to survivors of spousal abuse or abandonment.

Laws now require married survivors of domestic abuse or spousal abandonment either to file their taxes jointly with their abuser or to file as married filing separately. Filing as married filing separately generally is less advantageous than filing as single.

The bill “would remove the control that abusive or absent spouses may have over survivor spouses and would empower survivors to take back control when it comes to tax returns and tax benefits,” the AICPA said in the letter.

In a news release sent June 19, the day after the bill was filed, Fetterman said Congress “can and should do everything we can to make life easier for survivors of domestic abuse. … It’s really the least we can do.”

Co-sponsors include Sens. John Cornyn, R-Texas; Catherine Cortez Masto, D-Nev.; and Joni Ernst, R-Iowa, Fetterman’s news release said.

If the bill becomes law, the IRS should develop regulations that avoid complexity and also balance the needs of survivors with the risks of possible misuse, the AICPA said. The regulations also should address any conflicts between the tax returns of survivors and abusers and offer protections for preparers who exercise due diligence, the AICPA said.

— To comment on this article or to suggest an idea for another article, contact Martha Waggoner at Martha.Waggoner@aicpa-cima.com.