Hi All, I would like to give $6,000 to my mother in law for her help with my baby in 2019 for her to put into a roth IRA. She received her Employment authorization document in late 2019 (non-US citizen) and has a SSN so I think this will work. It would be considered her only income for 2019 so wouldn't have to file personal tax returns with her income being under the standard deduction limit. Is there anything I am missing before I open up a roth IRA account for her? Thanks!
