11.1 Joint Returns

If domestic violence is an issue facing your client, the economic advantages of a joint return will probably be outweighed by the economic disadvantages and the threat to your client’s security. A joint return makes the survivor jointly liable for taxes. Because many abusers exercise significant financial control in the relationship, a client suffering from domestic violence may also lack access to the financial information necessary to sign a joint return.

A client who has been separated for the last 6 months of the year may be able to claim the favorable head-of-household tax rates and the Earned Income Credit. These additional tax refunds could help a victim secure financial independence.

Resolution of divorce and custody litigation before the end of a tax year may strengthen a survivor’s rights to head-of-household tax rates, the Earned Income Credit, and dependency exemptions. A court decree allowing the survivor the use of the marital home may help her qualify for these tax benefits. A survivor of domestic abuse in Louisiana should be encouraged to seek relief under the Post-Separation Family Violence Relief Act.1

• 1For a more complete discussion of the Post-Separation Family Violence Relief Act, see this manual's chapter on representing survivors of domestic violence.