You can claim a credit against your income tax liability for your own qualified rehabilitation expenditures. The allowable Montana credit is 25% of the federal rehabilitation credit provided for in IRC Section 47(a)(2). The credit may not be allocated between spouses unless the property is used by a small business corporation or a partnership in which they are shareholders or partners. When you claim this credit, you will have to include a copy of your federal Form 3468 with your tax return. If the federal credit was transferred to you, the owner who transferred it, not you, has to claim the Montana credit.