@haroldHLKH3023 - It depends. What was the reason you received the money? Did you work for her? Did you receive a W-2 or Form 1099 from her designating it as income? Did she specify how much and to whom to distribute the money? You have not provided enough information to answer your question.
Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
Use the link below for more information:
What to Include as Taxable and Non-Taxable Income
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