Taxpayer was not entitled to the dependent/ancestor deduction because Taxpayer did not establish that he paid more than one-half for the support of the dependent.

Business expenses for home office and 179 deductions are limited to the amount of income derived from the business during the taxable year

Contributions used to purchase supplies for science experiments conducted in pre-school classroom do not qualify for the credit as contributions to a public school for the support of extracurricular activities or character education programs of the school.

Taxpayer cannot deduct mortgage interest as both interest and as a miscellaneous business deduction

The construction of a storm water management system, sewage collection system, sewage treatment plant and effluent distribution system do not qualify for credit as pollution control equipment

Non-resident spouse of resident active military spouse subject to Arizona income tax on one-half of resident spouse’s wages as his share of the community income.

Taxpayers established that they were entitled to a solar credit. Some of the requirements do not apply to self-designed and installed units

Taxpayers were entitled to carry forward an alternative fuel credit for the purchase of a neighborhood electric vehicle purchased in Arizona before Taxpayers were Arizona residents but where Taxpayers became Arizona residents in the year of purchase and Taxpayers had Arizona income and filed an Arizona income tax return claiming the credit in the year of purchase.

Charitable deductions disallowed because Taxpayer failed to meet the strict substantiation requirements for charitable contributions over $250.00.

Out-of-state pension received by Arizona residents is subject to Arizona income tax. Interest is mandated by law. Interest is not a penalty but recognizes the time value of money not timely paid to the state.