Limitations.
1.
(1)#
No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).
(2)#
Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.
(3)#
Except as provided in subd. 4., only one credit per household is allowed each year.
(4)#
If a married couple files separately, each spouse may claim the credit calculated under par. (b) 5. or 6., except a married person living apart from the other spouse and treated as single under section 7703 (b) of the Internal Revenue Code may claim the credit under par. (b) 1. or 2.
(5)#
The credit under this subsection may not be claimed by a person who may be claimed as a dependent on the individual income tax return of another taxpayer.