SAFE Tax Filing Act of 2025

S 2129 (SAFE Tax Filing Act of 2025) allows certain victims of domestic abuse or spousal abandonment to file taxes as "single" instead of married. It applies to individuals living apart from their spouse at year-end, who are survivors of domestic abuse (defined broadly to include physical, psychological, or economic abuse) or spousal abandonment (where reasonable efforts to locate the spouse fail), and who indicate this on their tax return. Tax preparers must verify eligibility for this election under new requirements. The change only affects the individual’s filing status, not their spouse’s, and applies to taxable years after enactment.