Allows certain abused or abandoned spouses to file as unmarried or heads of households.
The SAFE Tax Filing Act of 2025 amends the Internal Revenue Code to allow individuals living apart from their spouse due to domestic abuse or spousal abandonment to file as unmarried or heads of households. This applies to those who are survivors of domestic abuse or unable to locate their spouse after reasonable diligence. The changes take effect for taxable years ending after the enactment of this Act.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
Analyze for Free
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.