kho47
New Member

Is the money I paid my mother to babysit her grandchild a gift, other income, or self-employment income?

She babysits my son in her home and I paid less than $3,000. It is treated as more of a grandparent-type relationship (i.e. flexible hours, sometimes overnight, and weekends). Would it be better for me claim it as a gift rather than child care? If I claim it as childcare does she claim it as 'other income' on her joint return with my dad or self-employment income?