Tax 2004: Avoid Mistakes

The IRS requires joint filers to list both of their SSNs, even if one had no income at all. Since a joint return usually shows the husband's name first in the name-and-address box at the top of the 1040, enter his SSN in the box to the right that reads "Your Social Security number."

If you use the peel-off label, enter the SSNs in the same order as your names appear on the label. On other forms and schedules, take care to enter the "primary" SSN.

Suppose, as is usually the case, it is your husband's name and SSN that appear first at the 1040's top. In this case, enter his SSN on, for example, Schedule A, on which you itemize deductions for such outlays as medical expenses, real estate taxes and mortgage interest; or Schedule D, which lists gains and losses from sales of stocks, mutual funds and other investments.

Failing to do it this way could cause a delay in the processing of your return, coupled with a query letter from the government's most unpopular agency.

But ignore my advice about the primary SSN if you have self-employment income from writing and need to file Schedule C (Profit or Loss From Business) and Schedule SE (Self-Employment Tax). On Schedules C and SE, enter the SSN of the self-employed spouse.