The American Institute of CPAs (AICPA) has announced its support for the bill introduced by Senator John Fetterman that aims to provide a critical tax filing option for individuals who have experienced spousal abuse or abandonment.

The Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), identified as S. 2129, proposes that survivors of domestic violence or spousal abandonment be allowed to file their taxes as if they were single.

Currently, the tax code mandates that married individuals file under one of two categories: married filing jointly or married filing separately.

These requirements can compel survivors to engage with an abusive or absent spouse, complicating the filing process.

The SAFE Act intends to empower survivors by enabling them to file their tax returns independently, thereby granting them access to tax benefits such as credits and deductions without being financially linked to their abusive or absent partners.

This legislation seeks to enhance the autonomy of survivors in managing their tax obligations, thereby reducing the influence that abusive or absent spouses may have over their financial matters.

AICPA Tax Policy & Advocacy senior manager Daniel Hauffe said: “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 US tax system that affects survivors of domestic abuse or spousal abandonment.

“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.”