No, you are not qualified as HOH. HOH cannot have married dependent, like
your parents. Also, your mother's main home is in China, not US.
Once your CA return got audit, your Fed return should also get audit, too.
Watch out your tax return preparation next year. You got audit and it will
be on record for many years. So, that will be a red flag for IRS and CA FTB
every year. Good luck to you.
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General Rules
Do I qualify for HOH?