thank you for the reply @Opus 17 . This is for the expenses in Dec 2020, so I have till March to submit claim to my plan administrator. They just need name, address, SSN, date and type of services for reimbursing the money.
my mother-in-law stays with us and my brother-in-law when in USA and she has no additional income, and that is the reason for not filing tax returns till now. Since there is no need for issuing w2, not sure how to report this on the tax return for her though.
