WASHINGTON—When computing federal income taxes, it makes absolutely no difference which spouse is listed first on the joint tax return. An opposite-sex couple may put the man’s name first, start with the woman’s name, list them in order of income, go alphabetically, or start with the spouse who married the previous Tuesday. Woke up early It doesn’t really matter one percent.
But there are two lines for the names on Form 1040. Someone has to go first, and someone has to go second. Perhaps knowing a little about the order we choose can help us make our own deductions.