US SB2129

Allows survivors of domestic abuse or spousal abandonment to elect to file taxes as unmarried, provided they are living apart from their spouse at the end of the taxable year and indicate their status on their tax return

Defines domestic abuse broadly to include physical, psychological, sexual, emotional, or economic abuse, as well as efforts to control, isolate, humiliate, or intimidate the survivor

Defines spousal abandonment as being unable to locate one's spouse after reasonable diligence, taking into account all facts and circumstances

Requires tax return preparers to exercise due diligence when clients claim eligibility for the unmarried filing status under this provision

Applies to taxable years ending after the date of enactment, with the election effective only for the taxable year in which it is made