Self employed

Hi

 

My wife and I have a family business.  I was the primary taxpayer for a long time, and I paid Social Security and Medicare taxes.  My wife has no credit for SS and Medicare. For our 2023 tax return, we want to change the primary taxpayer's name to my wife's name.  Can we change the primary taxpayer's name? We think that starting in 2023, my wife could get SS and Medicare credits.