The-Tax-Lady
Level 9

Every tax year brings different circumstances. There is no reason why the husband can not be listed as the primary taxpayer and the wife as spouse, that I know about.

Personally, I believe the "Spouse" on the tax return should be done away with and both individuals listed as taxpayers. Amending the return of a divorced couple that filed jointly can be a nightmare because of the "Spouse" designation and their limited abilities to change anything without the "Taxpayers" cooperation.