Yes and her wages would be the Fair Market Value of the housing she is provided. Since she is living in your home, she would be considered a household employee which means you may need to withhold FICA taxes for her. You would also need to issue a W2 for her, which technically should have been done by January 31, but you can still file one for her now.
Your aunt would then need to report the value of the housing as income and include it in her taxable income when she files a return if she has other income to report or if the value of the housing is greater than her standard deduction.
(Edited 4/12/23 @ 2:41PM PST) @southern_fried85
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