But I think you can pay your mom for childcare and she can pay for the plane ticket herself. You can get a refund from DCFSA for the payment you made to your mother-in-law.
If your mother earns over $400, she must file that income on a tax return (self-employed). If you pay her the exact amount of her flight ticket, she will have no earnings and will not have to file a tax return.
This is my understanding based on what I've read on the IRS website, but I'm no expert and this needs to be verified by a tax professional.
