The IRS has a $25 tax liability rule where things like this can slide. The tax liability on this $10 is less than $25 so how it is handled is not of huge interest to the IRS. A paper trail is sufficient in this case.
- Your mom should report it so she doesn't get a letter saying that she did not report it.
- She can do the nominee to you so it is not taxable.
- Then you can file on your return.
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