Whom goes First on the Tax Return

[DMICPA]

A new client came to me to the other day. The wife is a CPA and works for a big six firm in the audit dept. and does the taxes on home turbo tax but this year they owe so they came to me.

I am in the process of doing the return but in reviewing and comparing with the prior year(s) that she prepared, the wife is listed as the taxpayer and the spouse (husband) is listed as the spouse.

I have no problem with that but I have never seen this before. I am not going to switch things around since they have been filing this way.

Where does it say that the husband is the taxpayer? She makes more than Him so she listed herself first.

I had to do a mental adjustment in the listing of things but I cannot find where the man is the taxpayer and the wife is the spouse.

She did an excellent job. I did a little better but she did great.

Anyone seen this wife/taxpayer, husband/ spouse before?

[geekgirldany]

Yep, had one where the wife was listed as Taxpayer. I believe the wife had been going to the block for awhile and then they just added the husband on as spouse instead of reentering information.

[DonB]

I have one that way.

[David1980]

Nothing requires the husband be the taxpayer. Only reason most returns are that way is tradition. I always give my newly married taxpayers the option and sure enough they always go with husband first. Once they've started that way I do advise them to continue the same order for future years. The only one return I had the other way was due to the husband being a non-filer and we ended up amending the wife's return to add his income that first year with me and since then we've kept it the same.

[DTS]

My wife is the taxpayer, I am the spouse. Less exposure that way.

[taxea]

the only thing the IRS requires is that the primary be the same from year to year. It messes up their accounting if the primary and secondary are switched. If she has been primary then she should remain primary.

[John of PA]

I just want to emphasis that taxea said. The IRS has stated (I don't have the sight) that they do not want tax preparers switching or reversing the order of taxpayer/spouse. They request you use the same order that the prior year return used. A first time joint return should have the order that the taxpayer intends to stick with, it does not matter who is first. State of PA final joint return (death of a taxpayer) there is a rule to follow and it does matter who is listed first. The person still alive should be listed first and the deceased taxpayer second, so in this case it's OK to reverse the order on the state return only.