The claim the Child and Dependent Care Credit you identify the person (your mother) that provided care for your child. You will include name, address, and social security number of the care provider on your return. This is reported on Form 2441 of your tax return.
Since you could receive a credit , the IRS will check their database based on the provider information you provided to make sure that individual reports the income on their tax return.
In addition, your tax return must include Schedule H if you pay her at least $2,400 in the 2022 tax year. The household employment tax that you may have to account for cover her social security tax, Medicare tax, and the federal unemployment tax.
Here is a great resource about Household employees.
https://turbotax.intuit.com/tax-tips/irs-tax-forms/what-is-schedule-h-household-employment-taxes/L7X...
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