IRS Provides Relief to Married Victims of Domestic Abuse


The IRS recently stated in a Notice that for the calendar year 2014, taxpayers who are victims of domestic violence can satisfy the joint-filing requirement necessary to qualify for the premium tax credit with a married-filing-separate return. The IRS indicated that this rule would be incorporated into forthcoming proposed Tax Regulations.


A married taxpayer will satisfy the joint filing requirement if the taxpayer files a 2014 tax return using a filing status of married filing separately and the taxpayer:                       

(i) is living apart from the individual's spouse at the time the taxpayer files his or her tax return;

(ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and

(iii) indicates on his or her 2014 income tax return in accordance with the relevant instructions that the taxpayer meets the criteria under (i) and (ii).




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