1. THE CENTER ON BUDGET AND POLICY PRIORITIES
820 First Street, NE, Suite 510 • Washington, DC 20002 • 202.408.1080 • Fax 202.408.1056 • center@cbpp.org • www.cbpp.org
Tax Credits and Domestic Violence Survivors
What do We Know about Domestic Violence in the United States?
According to the Centers for Disease Control and Prevention, about one third of all women
and more than a quarter of all men in the United States have been affected by some form of domestic
violence.1
These numbers are magnified for low- and moderate- income communities due to social and
economic constraints that shrink the availability of resources such as jobs and affordable housing. Research by
the National Institute of Justice shows that domestic violence, “occurred more often, was more severe and
[more] likely to be repeated in economically disadvantaged neighborhoods”.2
The United States Department of Justice’s Office on Violence Against Women describes domestic violence as
“a pattern of abusive behavior in any relationship that is used by one partner to gain or maintain power and
control over another intimate partner”.3
Its effects leave a resounding impact on the lives of survivors and their
families; survivors of domestic violence and their children often navigate multiple systems (i.e. Criminal Justice,
Child Protective Services, Family Courts, and Welfare) because they are compelled or mandated to do so in
order to find protection and relief. Along with physical and psychological harm, domestic violence exacerbates
economic distress, financial dependence and employment instability. The potential economic impact of
domestic violence on relative caregivers and foster parents can create considerable challenges as well.
For these reasons, leaving a violent relationship is a difficult choice that requires many resources, guidance and
extensive safety planning. Parents, relative caregivers and foster parents who suffer economic burdens from
domestic violence may find significant support from tax benefits for which they qualify, such as the Earned
Income Credit (EIC) and Child Tax Credit (CTC). Yet, they may be unaware of these credits and unfamiliar
with free tax filing assistance services in their community.
Why is Outreach Needed?
Violent relationships pose serious challenges, even after separation, which can prevent survivors from knowing
about free tax preparation services or understanding their eligibility to claim the EIC and CTC. For example, an
abusive spouse may conceal financial information. Or, upon leaving an abusive spouse, survivors may find
themselves with reduced income and providing sole support of children for the first time. If an abusive spouse
had been responsible for filing taxes each year, survivors may be unfamiliar with the tax filing process and tax
benefits available.
Free tax filing assistance and refundable tax credits are meaningful resources for domestic violence survivors.
The EIC may be a lifeline used to boost earning power, establish a safety net, and ultimately end financial
relationships with an abusive partner. With a growing number of community organizations, employers, and
social service providers offering free tax filing assistance along with asset development programs, tax season is
a valuable opportunity for survivors to strengthen the financial base needed to exit violent relationships and
create new, independent lives.
1
National Center for Injury Prevention and Control, The National Intimate Partner and Sexual Violence Survey: 2010 Summary
Report http://www.cdc.gov/violenceprevention/pdf/nisvs_report2010-a.pdf
2
National Institute of Justice, When Violence Hits Home: How Economics and Neighborhood Play a Role,
https://www.ncjrs.gov/pdffiles1/nij/205004.pdf
3
U.S. Department of Justice, Domestic Violence, http://www.ovw.usdoj.gov/domviolence.htm

2. Safety Planning
Of utmost importance for domestic violence survivors is to preserve safety and confidentiality throughout the
tax filing process. Free tax preparation programs can communicate that they are a safe and sensitive
environment by providing brochures aimed at local domestic and family violence programs onsite or by
integrating information about safety planning into campaign outreach materials.
Free tax preparation programs can also partner with local domestic violence service providers to help identify
particular risks associated with tax filing and to develop appropriate safeguards for survivors such as a private
phone number, a new email address, and flexible meeting times at local shelters or satellite offices.4
An Address
Confidentiality Program (ACP), operated by a state agency, is another powerful safety planning tool offered by
approximately thirty-two states. ACPs can provide survivors with a substitute mailing address, mail forwarding
services and other privacy safeguards to protect public documents.5
Tax-Related Concerns and the Internal Revenue Service (IRS)
Ending a financial relationship with an abusive partner is a stressful and complicated task. While Volunteer
Income Tax Assistance (VITA) sites can assist survivors to preparer tax returns to claim tax benefits for which
they qualify, survivors may also encounter a need for additional assistance. The IRS provides several policies
that can help survivors regain control of their financial lives.
A request for Innocent Spouse Relief or Injured Spouse Relief through the IRS may be helpful for survivors
who face a difficult or intimidating tax-related concern that involves an abusive spouse. According to the IRS,
“Innocent Spouse Relief provides relief from additional tax owed if a spouse or former spouse failed to report
income, reported income improperly or claimed improper deductions or credits”.6
It is important to note that the abuser will be contacted for additional information when a survivor files for
Innocent Spouse relief. By law, the IRS must contact the spouse or former spouse. There are no exceptions,
even for victims of spousal abuse or domestic violence. However, personal information (such as an address,
phone number, current employer, income or assets) will not be disclosed by the IRS to the other spouse (or
anyone else).7
Injured Spouse Relief may also be a recourse for survivors who filed a joint return with an abusive spouse who
owed past-due child support, state tax, federal tax, or other federal debt.8
This procedure may enable the
spouse who did not owe the debt to receive a portion of a tax refund that otherwise would be intercepted to
pay the debt. For more information on filing for relief from tax related issues, see “Injured or Innocent Spouse
Tax Relief”.
Many nonprofit organizations or academic institutions operate Low-Income Taxpayer Clinics (LITCs), where
low- and moderate-income taxpayers can seek legal assistance or tax advice on matters such as these at no or
low cost. The Taxpayer Advocate Service, an independent organization within the IRS, offers services and
programs to help taxpayers resolve concerns with the IRS.
4
Assets for Independence, AFI Serving Domestic Violence Survivors Toolkit,
http://www.idaresources.org/servlet/servlet.FileDownload?file=01570000001bh8JAAQ
5
National Coalition Against Domestic Violence, Address Confidentiality Programs,
http://www.ncadv.org/files/ACPPrograms.pdf
6
Internal Revenue Service, Tax Topics, http://www.irs.gov/taxtopics/tc205.html
7
Internal Revenue Service, Innocent Spouse Relief, http://www.irs.gov/pub/irs-pdf/p971.pdf
8
Internal Revenue Service, Tax Topics, http://www.irs.gov/taxtopics/tc205.html

3. Outreach Strategies
 Establish partnerships with domestic violence advocates and shelters. Share information about free tax
preparation, tax credits and asset building services with staff. Refer to the National Coalition Against
Domestic Violence to find domestic violence advocates and shelter organizations in your state or call the
National Domestic Violence Hotline at 1-800-799-SAFE (7233).
 Arrange to speak about the tax credits during a meeting for advocates or shelter residents. Share the safety
procedures in place at free tax filing assistance sites and what clients can expect during their appointment.
 Provide flyers, brochures, and business cards onsite at domestic violence shelters with specific contact
information for follow-up (rather than a general organizational phone number or email address). Staff or
tax preparation volunteers who are ready to answer questions from survivors — such as those about
innocent spouse relief — can help provide effective, safe and private opportunities to ask questions and
seek assistance.
 Reach out to relative caregivers and foster parents who have become responsible for children removed
from a home impacted by domestic violence to ensure they are aware of the tax credits and free tax
assistance. Connect with them through child welfare agencies, foster parent associations or community-
based programs with services such as family counseling, crisis intervention and support groups.
 Enlist programs that interact with domestic violence survivors on a regular basis to incorporate tax credit
outreach into their routine face-to-face activities. Publicizing campaign activities only through a website or
email announcements can miss and endanger domestic violence survivors who are more vulnerable to
identity theft and cyber-stalking.
 Provide free tax filing assistance at domestic violence shelters. Dispatch staff to explain the tax credits and
answer questions about eligibility onsite or in one-to-one conversations. Explain that VITA volunteers are
bound by federal confidentiality rules when helping tax filers. If necessary, plan for bilingual staff or
interpreters.
Additional Resources
National Sexual Violence Resource Center
The National Sexual Violence Resource Center is a resource hub for all aspects of sexual violence and offers
research, programs and training information for sexual assault and domestic violence service providers
including intervention services for survivors.
www.nsvrc.org/projects/sart
National Online Resource Center on Violence against Women
VAWnet is an online collection of full-text, searchable materials and resources on domestic violence, sexual
violence and related issues.
www.vawnet.org
National Domestic Violence Hotline
The National Domestic Violence Hotline provides 24-hour access to hotline advocates, safety planning and
resources for survivors, service providers and the general public.
www.thehotline.org
National Women’s Law Center
The National Women’s Law Center coordinates a tax credit outreach initiative and has developed a Checklist of
Tax Issues for Domestic Violence Survivors.
www.nwlc.org/resource/checklist-tax-issues-domestic-violence-survivors

4. Assets for Independence Resource Center
The Assets for Independence Resource Center provides a Domestic Violence Survivors Toolkit with information on
building assets and creating safe access to financial resources. To view information dedicated to service
providers click on the “Domestic Violence Survivors” link listed under Populations on the Resource Center
Home Page.
www.idaresources.org
Allstate Foundation
The Allstate Foundation provides financial empowerment tools and strategies to help domestic violence
survivors understand and manage their personal finances.
www.clicktoempower.org
Outreach in Action
VERMONT
Vermont Legal Aid (VLA), based in Burlington, Vermont, provides free legal services to low-income
individuals and families. In 2012, VLA partnered with a local domestic violence service provider to conduct a
series of presentations throughout the year. During the tax season VLA presented on topics such as handling
tax debts, tax return filing options, and claiming refundable tax credits.
For its annual Lay Advocates’ Training, a one-day event for over a dozen advocates and community action
workers, VLA teamed up with the Vermont Law Line to provide workshops on joint debt management,
disability benefits, and tax issues for domestic violence survivors. VLA staff also joined the Windsor County
domestic violence taskforce to share information and build relationships with representatives from local
hospitals and law enforcement.
In 2013, VLA plans to expand its outreach efforts by collaborating with the Vermont Network Against
Domestic and Sexual Violence to host webinars for its network-affiliated programs.
Contact: Christine Speidel, VLA, (802) 885-5181, cspeidel@vtlegalaid.org
TEXAS
As a state coalition, the Texas Council on Family Violence (TCFV) works directly with family violence
professionals, individuals, and community organizations to end domestic violence. Its mission is three-fold: to
offer statewide support to service providers, to voice the concerns of domestic violence survivors to state and
federal governments, and to build prevention programs that address the root causes of domestic violence.
TCFV utilizes technology to share economic advocacy information and asset building tools with its network of
family violence programs. Its website offers curricula on financial education, wealth-building and career
development, as well as up-to-date information about available public benefits, housing assistance, tax credits
and free tax assistance. TCFV also operates an Economic Advocates’ Listserv, an online forum that connects
over 130 coalition members to updates and training materials from the field of financial empowerment for
domestic violence survivors.
Each year, TCFV conducts a tax season webinar that includes information for advocates about VITA, tax
credits, tax remedies and safety considerations for survivors of domestic violence. In 2012, one of TCFV’s
coalition members in Lufkin, the Family Crisis Center, arranged one-day, onsite free tax filing assistance for the
first time. The Family Crisis Center partnered with a local Goodwill VITA program to have its volunteer tax
preparers file tax returns and inform clients about their tax credit eligibility.
Contact: Molly Woodard, TCFV, (512) 685-6323, mwoodard@tcfv.org