I'm a resident of Idaho with my wife.  I have a small chiropractor practice based in California and earn $25,000 of Schedule C Income.  My lives in Idaho full-time and earns $58,000 on her W-2 Form.   I also earn about $3,000 in side jobs in Idaho.  How should I report the income in California?  Should I file a joint return nr in California reporting only my income since I'm the only one generating business income in California?  Should we claim our children as dependents?  Since we are supposed to report all of our income in Idaho, will we receive a credit from either California or Idaho for paying taxes in both states?