I am hiring a private caregiver for my mother so I have to get set up to pay a household employee.  The caregiver will be  working in my mother's home and will be paid with my mother's money.  My mother has late stage dementia and I am poa.

I am applying for an EIN.  I want to use my mother's social security number and name to sign up for the EIN. I spoke to a payroll service and they told me that was fine and I had to do it that way because the care is in my mother's home.  However, in reading the instructions for EIN, the 'responsible party' has to sign up for the EIN.  I will be handling everything - doesn't that make me the responsible party? 

I really want to use my mother's information and report all of this on her taxes.