You can't switch. You would need to begin a new return with the other spouse as the primary. In general, the IRS prefers you to be consistent from one year to the next. It doesn't matter which of you is the primary, as long as you are consistent. Having a larger income does not make you the primary.
If the 1099-Misc has an entry in Box 7, follow the steps below.
To enter a 1099-MISC in TurboTax:
- Open or continue your return, if you're not already in it.
- Search for 1099-misc and then select the "Jump-to" link or "Go to" button at the top of your search results.
- Answer Yes to Did you get a 1099-MISC?
- If you already entered a 1099-MISC, you'll be on the 1099-MISC Summary screen, in which case select Add Another 1099-MISC.