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.

Late filing penalties abated where Taxpayers electronically filed income their income tax return through their accountant who confirmed to Taxpayers that the return was filed, but the electronic filing by the accountant was rejected by the IRS and the accountant did not then inform Taxpayers of the rejection.

Taxpayers were not entitled to an alternative fuel credit in later years for the purchase of a neighborhood electric vehicle purchased in Arizona in a year. Taxpayers were not Arizona residents and Taxpayers did not file an Arizona income tax return or claimed the credit in the year of purchase.

Penalties not abatement even though Taxpayers experienced unfortunate events where Taxpayers had developed a pattern of not filing and paying many years before they experienced the unfortunate events. Taxpayers did not show the unfortunate events caused their failure to file and pay.