As many people across the U.S. prepare to file their 2025 joint tax returns in this 2026 tax season, some are understandably concerned about issues like maximizing refunds and how to pay the IRS if they owe.
Another common question couples may have is simper: whose name should appear first on a joint federal income tax return?
For married couples filing jointly, the order of names generally doesn't affect the taxes owed or the size of any refund. However, some research suggests that the "who's on first" choice may hold clues about other non-tax-related social dynamics and beliefs.
Curious? Here's more to know.
Does it matter whose name is first on a tax return?
The person listed first on your joint federal income tax return is sometimes called the “primary taxpayer.”
Also, some IRS processing systems index joint returns by the Social Security number (SSN) listed first on the return. That administrative detail can impact how certain records appear, including payments, tax transcripts, or IRS online account information.
Still, it's important to note that:
- Your tax liability remains the same regardless of whether you list your name or your partner's name first on your federal income tax return when you are married and filing jointly.
- The order of spouse names on your joint tax return also doesn’t mean one spouse has more or less income or will have to pay more or less tax than the other.
However, when you file taxes jointly, both spouses must sign and date the return.
Also, the IRS says you and your spouse are generally jointly and severally liable for any tax, interest, and penalties due on the return. So, is this study relevant?
Joint tax returns: Does 'Who’s on first' reflect social attitudes?
A study, conducted by researchers at the University of Michigan using data from the U.S. Treasury Department, found that nearly 90% of married heterosexual couples who filed joint federal income tax returns listed the man's name before the woman's name.
The tendency to list the man’s name first on the tax return was linked to factors like political and gender attitudes, risk tolerance, and fear of tax noncompliance.
However, the study additionally revealed that the number of joint federal income tax returns filed with the man’s name listed first on Form 1040 has declined by more than 9% in recent decades.
The study authors say data findings on tax return name order are informative for two main reasons.
- The data suggest that the decision by married couples filing jointly to list the man's name first on the tax return isn't random.
- Listing the man’s name first on the return can reflect social norms, attitudes, and mindsets.
(Researchers based those and other conclusions on a sampling of data from IRS records containing information from individual income tax returns filed from 1996 to 2020.)
The researchers make clear that the Treasury Department has not “revealed the gender distribution of the name order on joint income tax returns.” Despite this, the study discovered that:
- From the 2020 tax year, the man’s name was listed first on jointly filed returns 88.1% of the time. In 1996, that number was 97.3% for the man’s name being listed first.
- Listing the man’s name first on a tax return correlated with several varied factors, including being highly religious (61% chance), politically conservative (65% chance), Christian (70% chance), and against abortion (73% chance). According to the researchers, those findings were based on state data cross-referenced with filers' addresses.
- Joint tax returns with the man’s name listed first reportedly correlated with a greater propensity toward financial risk. (Examples provided in the research include holding stocks over bonds, engaging in tax evasion, etc., which researchers say they found from matching returns with random IRS audits.)
The researchers note that opinions and conventions regarding who should be listed first on a tax return could be changing. That's partly because younger filers were generally more likely to list the woman’s name first on their jointly filed federal income tax returns.
(According to study data, about 25% of new joint filers in 2020 listed the woman’s name first on the return.)
IRS audits and tax noncompliance?
As it turns out, however, most people maintain the same order of their spouse's name on their federal income tax returns. (According to the study, nearly 99% of filers chose the same name order for their federal tax returns in consecutive years.)
- The researchers note that earlier versions of Form 1040 instructions suggested listing first the person who completed the tax return.
- In the past 20 years leading up to the study, this may have historically resulted in the man’s name being listed first in a joint filing scenario — for any number of reasons.
- Also, the IRS generally encourages taxpayers to enter their names and Social Security numbers in the same order as on their return from the previous tax year.
The agency has said that changing the order of names and Social Security numbers from one year to the next can sometimes cause processing issues because IRS systems attempt to match returns to prior filings.
So, who’s listed first on a federal income tax return may or may not be a choice correlated with social norms, attitudes, and perspectives.
But for some taxpayers, it’s also possible that the order of spouses' names on tax returns might persist because they follow Form 1040 instructions in light of longstanding fears about tax noncompliance leading to potential IRS audits.
Some tax professionals recommend keeping the same name order on a joint return each year unless there is a specific reason to change it. That kind of consistency can make it easier to verify prior-year filing information, access IRS transcripts, and track payments associated with the return.
