I have just been audited by California
for not using the Head of Household
title correctly. I moved to CA from VA on August 30, 2007. My 2 year old son did not move here until October 20, 2007. He was staying with my sister in MD. I was married, but my ex-husband was living and working in Thailand. He came here for a visit on December 17, 2007. During that time, we went to NV to visit his brother for Xmas, and MD to visit my sister for New Year. We came back to CA on January 03, and after a meeting with immigration on the 4th, he took his suitcase, which he never unpacked, and went to stay with his brother in NV. So my question is, does that constitute him living with me? And if so, should we file jointly? And if we file jointly, does he have to report his Thai income
? He was still working for his Thai employer, but was physically in the US
. And if that income doesn't count, can I claim him as a dependent
for the 13 days or so he was here in 2007? Also, we are officially divorced now.