Thanks MaryK for your response! A follow up question I have is I am planning to pay my mother my entire 2020 Dependent Care FSA balance of $2,261.63. I understand that in my tax return, I will need to report her SSN on Form 2441. But where does my mother enter this income in her tax return? She's using Turbotax Premier but none of the income sections stands out for where she would enter this income. Also, is this amount subject to any additional filing requirements? I'm a Massachusetts resident as well. Thanks!
