SAFE Tax Filing Act of 2025

This bill amends the Internal Revenue Code to allow certain abused or abandoned spouses to file their taxes as unmarried or as heads of households. It applies to taxable years ending after the date of enactment.

Sec. 2, Certain married individuals treated as unmarried: This section adds a new rule to the tax code. An individual who is living apart from their spouse on the last day of the tax year, is a survivor of domestic abuse by that spouse or of spousal abandonment, and indicates this on their tax return may elect to be treated as not married for that year. Domestic abuse includes physical, psychological, sexual, emotional, or economic abuse, and all facts and circumstances are considered. Spousal abandonment means the individual cannot locate their spouse after reasonable diligence. This election does not affect the spouse's own marital status for tax purposes. The section also updates due diligence requirements for tax return preparers to include checking eligibility for this election.