If you are speaking about your mother filing a 1099-misc that does not seem to apply here. The rules are:
File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid the following during the year:
• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.
or
• At least $600 in:
1. Rents (box 1);
2. Prizes and awards (box 3);
3. Other income payments (box 3);
4. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate (box 3);
5. Any fishing boat proceeds (box 5);
6. Medical and health care payments (box 6);
7. Crop insurance proceeds (box 9);
8. Payments to an attorney (box 10) (see Payments to attorneys, later);
9. Section 409A deferrals (box 12); or
10. Nonqualified deferred compensation (box 14).
You may close the current account and open an account in your name and have the deposits go to the new account going forward since it appears it's all your account already.
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