If the house is outside PA, there is no need to report rent. Since you are not renting to the public, just your mom, it sounds like you have net income instead of rental income. I think you can report is as Misc Compensation for the net income but please go through the PA law. It is a pretty quick read to verify your situation.
The PA law: Net Income (Loss) from Rents states:
Rents received from real estate and tangible personal property (not employed in the operation of a business) and the costs, expenses and liabilities incurred in producing and collecting such rents are allocable to Pennsylvania only if the property is located in Pennsylvania.
@Keystoneguy
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