@rjholton 

"From the IRS instructions for tax year 2020 Form 1040, page 14:

"If you filed a joint return for 2019 and you are filing a joint return for 2020 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2019 return." "

This gets filed under "When IRS says Jump, you don't have to ask How High."  Do the instructions go on to say how many years in Leavenworth a violation will incur?  I am all for administrative convenience because these are tough times for IRS, but I also think widows should get some respect after 50 years or so of voluntary compliance.