AnnetteB6
Expert Alumni

Deductions & credits

Based on taking a look at Form 8936 and the instructions for that form, there is not a definite answer to your question.  

 

However the form itself does not distinguish whether the credit is associated with the taxpayer or the spouse of a Married Filing Joint return.  Without that piece of information, there would not be a way to claim the credit in back-to-back years while still filing a joint return.  So the scenario you proposed in your question would most likely be disallowed by the IRS.

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