My mother is 60 years old and currently unemployed but I gave her about $4000 in 2017 to help with taking care of my son. She's divorced and lives in my home. Does she have to file taxes for the $4000? I don't plan on claiming the child care cost on my tax return. Because to us, it's not like I'm her employer. I just wanted to give her some money as a sign of my appreciation. But I know the tax laws might not see it that way. Thanks!
