"in order for my mother to be able to receive her money back ..."
If your mother is not the one who supported your child and who needed to pay for childcare so that SHE could work, she cannot get the childcare credit. And she would not get her money "back"--the child care credit reduces tax owed. It is not a refundable credit.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
