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@Just-Lisa-Now- wrote:

I follow along with how it was done the prior year, if they're newly married I let them choose....kinda fouls me up when Im doing those with the wife listed first when Ive got a Sch C to add for the husband, too many times Ive forgotten to check the spouse box on it and have to go back and correct or amend!

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That happened to me just yesterday -- the wife is listed first because she was a client before she married.  I caught it in time to check the box before finishing the return.

It used to be that IRS would only offset tax and other debts owed by the primary, so if the husband had them the wife was listed first.  I don't know if that's still true. 

No problem if the wife always wants to be listed first.  It's when they want to switch every year, that you have to charge extra.