The first payer listed on a tax return is the "Taxpayer", the 2nd person is the "spouse". To chance the order, start a new tax return and start over.
Note: that is you filed a joint return in 2017 then do not change the name order from 2017. The IRS warns that changing the name order on a joint return form one yer to the next an cause long processing delays.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
