The AICPA extended its staunch support of legislation Senator John Fetterman (PA-D) introduced that would offer a critical filing option for those who are going through spousal abuse or abandonment.

The Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), S. 2129, allows survivors of domestic abuse or spousal abandonment to file their taxes as if they were not married.

The tax system now requires that married couples file taxes under one of two designations: married filing jointly or married filing separately. The designations can require contact with an abusive or absent spouse.

Under the SAFE Act, survivors would have autonomy when it comes to their tax filings, have access to tax benefits including credits and deductions and have protection from being financially obligated to their abusive or absent spouse.

When survivors of spousal abuse or abandonment are given the option to file their individual tax returns as if they were not married, they are afforded fairness, safety and equality. The SAFE Act would eliminate the control that abusive or absent spouses might have over survivor spouses and would empower survivors to take back control of their tax returns and tax benefits.

“Many tax practitioners have one or more clients to which this legislation is applicable in some form and they are restrained due to current law in how to best help these clients. This legislation addresses a critical gap in the U.S. tax system that affects survivors of domestic abuse or spousal abandonment,” stated Daniel Hauffe, senior manager of Tax Policy & Advocacy for the AICPA.

He added that "this is a practical step toward tax equity and survivor protection, ensuring that the tax system does not unintentionally perpetuate harm or dependency in abusive situations. We are grateful to Senator Fetterman for his leadership on this issue and ask that other members of Congress join us in supporting this bill.”