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)#
No credit may be allowed under this subsection if the individual, or the individual’s spouse, files a claim under sub. (9) or subch. VIII or IX that relates to the same taxable year for which a claim is made under this subsection.
(3)#
If an eligible veteran and an eligible spouse file separate returns, each spouse may claim a credit under this subsection based on their respective ownership interest in the eligible veteran’s principal dwelling.