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If you are doing these tasks for your mother out of love and affection and, in return, she is giving you some money out of love and affection, then that money is a gift from your mother to you and, as such, is not required to be reported on your federal income tax return.

 

In terms of gifts, there is an annual exclusion of up to $16,000 for 2022 ($17,000 for 2023) for which the donor (the giver - your mother) would not be required to file a gift tax return (Form 709).

 

See https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e649

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