A couple things to note:
1) On complex tax returns with carry overs, retirement income, etc, it can be almost impossible to switch the order of spouses.
2) The IRS instructions say specifically that once a Joint return is filed, then the order of spouses should not be changed or it will cause very long delays in the processing because the return will be flagged for manual handling and that will take about as long as a mailed return. There is not much to be gained by switching.
**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.**
