Many married survivors of domestic violence have substantial tax debt problems that could cripple them economically if not resolved.1 Sometimes the problems are unknown to them until after they leave an abusive spouse. Fortunately, there are “innocent spouse” relief laws that can relieve many domestic violence victims of their federal tax debt. The innocent spouse relief laws are complex. We recommend that you refer your client to low-income tax specialists, such as the Low-Income Taxpayer Clinic at Southeast Louisiana Legal Services (504-529-1000).
You should counsel your client against signing any joint returns with her abusive former partner. Often an abusive former partner will exert pressure to sign a joint return, claiming it will result in a refund that may be split. However, it is not worth the risk of being held liable for a fraudulent or improper joint tax return. In event that the return is proper, the victim likely will never see the refund because the abusive former partner will find a way to intercept the refund.
It is important for survivors to file their annual income tax returns even if they do not know how or have the funds available to pay a preparer. The IRS provides free tax preparation at Volunteer Income Tax Assistance (VITA) clinics for low-income earners (generally under $60,000), persons with disabilities, and/or limited English-speaking taxpayers. You may refer your client to the IRS overview on VITA, which contains a VITA Locator Tool.2 In New Orleans, Tulane Law School and the United Way both serve as VITA locations.
- 1For more detailed discussion of these tax issues, see Section 11 of this manual’s chapter on tax law.
- 2Free Tax Return Preparation for Qualifying Taxpayers, Internal Revenue Serv.