Husband or Wife as primary on return

[Pattypip]

Would it be better for a spouse that has a ss number be better to be the primary on the tax return because her husband has an ITIN.  They file MFJ with three children under 17.  Would she be able to claim the child tax credits and eic  because she is the primary with a ss number?

[xmasbaby0]

A couple who is filing a joint tax return can enter either spouse first; that will not affect your credits when you file jointly.   But remember to be consistent in future years on your tax returns--it can confuse the IRS if you try to switch the order of the names in a different year.  

[rjs]

The order of the names on the tax return makes absolutely no difference (except that, as xmasbaby0 said, they should not switch the order from one year to the next).

If either spouse has an ITIN they cannot claim the EIC. It doesn't matter which spouse has the ITIN.

Having an ITIN does not prevent them from claiming the child tax credit.

[pk]

@Pattypip , agreeing with my colleagues @rjs  & @xmasbaby0 , that it does not matter whose name is first but for practical purposes,   this should be  should done with adequate  consideration given to longer term plans and the types of income of each ( noting that ITIN is generally not for work purposes, can be a business owner or investor )   spouse has or plans to have.

pk