Yes, she will have to file. As xmasbaby0 and Critter-3 stated and were asking, if you claimed the $2,200 in childcare costs and listed your Mom as the recipient, she will have to file claiming the $2,200 as income subject to self-employment. If nothing else, she will have to pay self-employment tax on the $2,200; which will be approximately $314. If you did not list her on your return, simply claiming the childcare cost will get your return rejected upon filing as needing a name, address, and social security number or tax identification number of the payee. Failure to provide that will void any childcare tax credit.
@mykeil12
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