<prompt> Human: My wife and I newly married e-filed our taxes jointly a few days ago. It was accepted by the IRS. She is finishing grad school and we just learned that, under income-based repayment for student loans, well be stuck with a much larger monthly payment if they consider my income jointly with hers. How can I rescind our joint tax return and file separately? Do we both need to file a 1040x?  <response>: Only the primary Taxpayer listed first on the original return files the 1040X or a superseding 1040.The secondary spouse listed second on the original return files a Form 1040 or 1040A. 