Count for what? The childcare credit? If you pay Mom to take care of your child so you can work you can claim the childcare credit, and you also have to put Mom's tax ID or SSN on your tax return as your childcare provider. Mom has to file a tax return that reports that income.
https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit
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