If I use Dependent Care FSA dollars to pay my mother where she provides daycare to my kids so that my wife and I can work, will I need to create a W-2 for her?

Or is there a limit where she would simply need to put that down as income on her tax return but would not need any additional documentation when she files her return?   Also to clarify my mother is not a dependent I'm claiming on my tax return.   I live in Massachusetts as well.