Married in 2012, who can be the taxpayer?

[AZ-Tax]

She wants to know if she can be taxpayer? I guess I never ran across this question before. In the past it was usually the husband as the taxpayer. She is filing under her married name. Does anyone know of any law that prevents her from being the taxpayer for I cannot seem to locate one?

[jimfrombx]

Either party can be the the taxpayer. Usually, we put the "major" earner as taxpayer and continue that way each following year.
With women now earning more than men in many instances, this will become more common.

[Will]

Either party can be the the taxpayer. Usually, we put the "major" earner as taxpayer and continue that way each following year.
With women now earning more than men in many instances, this will become more common.

I always use the man as the taxpayer, unless I have strong objections. This is because the software codes income T or S and I don't want to have to remember who is who.

[Burke]

I do the same. The one year we flipped it around (remember some tax benefit based on the last 4 digits of the SSN?) to get an earlier refund for some persons, it drove me crazy. I was always putting the incomes under the wrong spouse. I am never doing that again. I had to switch everyone back the next year.

[FEDUKE404]

Tax benefit ?

I do the same. The one year we flipped it around (remember some tax benefit based on the last 4 digits of the SSN?) to get an earlier refund for some persons, it drove me crazy. I was always putting the incomes under the wrong spouse. I am never doing that again. I had to switch everyone back the next year.

Benefit based on SSN???

Please tell me more!

FE

[bgiez]

I think it was under the first Bush stimulus payment

Benefit based on SSN???

Please tell me more!

FE

that the checks were mailed based on the last digit(s) of the primary taxpayer's SSN.

I have several women who were my clients as single or widowed who later remarried and their husband got added as the spouse - made it easier at the time rather than entering the couple as new clients.

[cathe]

"I have several women who were my clients as single or widowed who later remarried and their husband got added as the spouse - made it easier at the time rather than entering the couple as new clients."

I have done the same thing. Maybe it is because I am female that I never gave it a thought.

Cathe

[Bees Knees]

Consistent ways of doing things means less chance for error. Either I treat every husband as the taxpayer, or I treat every wife as the taxpayer. It doesn't matter which is which, as long as I do it the same way for everyone. Of course, if one client objects and insists on doing it the other way, I can deal with that. But I've never had anyone insist on that because I don't even bring it up with clients as if I am giving them any choice.

That’s why even though clients can say they don't want the return to be e-filed, I don't give them that choice. Either I e-file every return, or I don't e-file any return. It cuts down on errors when you do every return the same way.

[taxea]

The first year either one but according to the IRS you don't change it once you have declared the primary taxpayer. It confuses them. Even in the case where the primary taxpayer, as listed, ceases to have income, as long as you continue to file them MFJ, the primary remains the same throughout.

[Burke]

Never heard of that rule. And past experience shows it can be done. However, I am going to stick with H as TP and W as secondary.

[Bees Knees]

Never heard of that rule.

I never had either, so I looked it up in the 1040 instructions, and sure enough, there it was.

[abby]

glad I didn't know that rule

After I got married I prepared our first joint return with myself as the taxpayer, only because I started with my single proforma from the prior year. I drove myself batty attempting to remember I was the taxpayer.

Made the switch the next year and never heard a peep from the IRS about it.

[taxea]

Never heard of that rule. And past experience shows it can be done. However, I am going to stick with H as TP and W as secondary.

Burke, I don't know whether it is a written rule but a conversation with PPL one day is where I got it. She said that it confuses their records when primary and secondary are not consistant when filing returns.
It may be that it was okay before they updated their computer. Unfortunately the computer was not programmed to reason or make sense of issues. so if it can't find something where it expects to find it it goes into a tizzy.
I called them because I made the wife the primary since the husband had no income.....IRS sent a letter asking the husband to file. This is when I learned not to change the order when filing MFJ

[TAX4US]

Where I remember having a problem is when TP died and carried forward estimated payment the service could not find that c/o. for the spouse the next year. I tried switching in the year of death boy did that confuse em.

[Gary]

Many

I have many returns with the wife as the Taxpayer. Never had a problem.