Suppose one spouse claimed their maximum $200 for windows in 2017 when they filed separate tax returns. The spouses are filing a joint return in 2020. Is there a room for a deduction again if the other spouse has never claimed the credit?
And what about the opposite case? If the spouses claimed their maximum credit of $200 in their 2017 joint return, can they claim some amount again in their 2020 separate returns?
