MFS Filing Question

[CUSO]

Hello,

Quick question:   My client is in the process of getting divorced.  She was married last year and historically they filed MFJ where my client's husband was the first person listed on the return and my client was listed second.  

I was wondering if they are filing married filing separately now, do I list my client first on the tax return as the tax payer or do I keep it the same as it has always been?  

[Terry53029]

If you have a client MFS then of course you list them as primary on their tax return.