i.e (if not already clear)
...whichever person's 2022 tax file you choose to transfer in to the 2023 file.....that person will be, and must remain in the "Taxpayer" position, and the other person will be in the "Spouse" position for 2023 and onward.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
