There are certain situations where payments to home caregivers are tax exempt, but it does depend upon your specific situation.
For example, if you moved into your mom's home to take care of her, then any payments received under a state Medicaid program would be excludable from gross income and no federal income taxes would need to be withheld. FICA taxes are typically assessed if you are an employee or contractor, but again, this will also depend upon the specific situation.
Please see this link from the IRS for more details explaining when the income would excludable.
When you prepare you tax returns in the future using TurboTax, this link provides instructions on how to enter the income and report it as excludable.
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