Do both husband and wife need to fill out principle residence exemption and principle residence sale info. Was exempt principle residence in wifes name since purchase.

If the husband and wife both owned the residence together, then you can specify the percent of ownership for each of them when filling out the sale of principal residence.  If the principal residence was only in one of the spouse's name, then that spouse only needs to fill our sale of principal residence and should designate that they had 100% ownership.

Do I need to do the S3PrincipalResidenceDetail for both husband and wife if they are 50/50? Or just on one of them?