2.2.10 Taxes

Filing joint tax returns with an abusive partner can cause survivors to incur unexpected tax liabilities. Many abusive partners keep their spouses in the dark about financial information. Significant innocent spouse, injured spouse, and equitable relief may be available to victims who face tax liabilities caused by an abusive partner. Victims may also need assistance securing their rights to the Child Tax Credit, the Child and Dependent Care Tax Credit, and/or the Earned Income Credit, which can improve their financial situation. Although the Child Tax Credit can be extremely helpful for survivors with children, abusers often seek to claim the credit for themselves, resulting in litigation. The IRS provides an overview and Frequently Asked Questions on tax issues specific to victims of domestic violence.1

• 1Internal Revenue Serv., Pub. 3865, Tax Information for Survivors of Domestic Abuse (Nov. 2022). For additional information, see this manual’s chapter on tax law, particularly Section 11.