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The Internal Revenue Service instructions for Form 1040 include a tip for taxpayers: If you are filing a joint return with the same spouse as last year, put your names and Social Security numbers in the same order as last year.

So it doesn't matter, but it does.

I put my name first, because I do the taxes and have all the data at hand for myself.

Afterwards I get what I need to fill I my wife’s form.

I put my wife first and everything broke for a while. Now I just keep it consistent with the previous years forms.