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This sounds like family cost sharing which should not be entered on a tax return.   Does your mom get Social Security ---or something else?   Why is she so afraid her benefits will be reduced?   There are certain kinds of benefits that require the recipient to show they pay rent----so you need to be clear about the rules she has to abide by.     If she is getting Social Security disability and that is her only income, she is not even required to file a tax return.

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