Deductions & credits

For your children, you would be eligible to claim Child tax credit, Child & dependent care credit, EITC(based on income)https://turbotax.intuit.com/tax-tips/family/tax-exemptions-and-deductions-for-families/L0Nx5Tnxi 

You cannot deduct expenses for diapers, clothing etc.

Rules for older parents as dependents: 

Qualifying relative

Many people provide support to their aging parents. But providing some support doesn't mean you can claim a parent as a dependent. Here's a checklist for determining whether your parent (or other relative) qualifies.

• Do they live with you? Your relative must live with you all year as a member of your household or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,700 in 2023 ($5,050 for 2024)? Your relative can't have a gross income of more than $4,700 in 2023 and be claimed by you as a dependent. This threshold increases to $5,050 for 2024. Certain income is excluded from this requirement such as all or part of Social Security benefits.
• Do you financially support them? You must provide more than half of your relative's total support for the year.

Yes, you can pay your mom to take care of your children while you are working(if you mom is not your dependent) You can deduct them as child care expenses & get the credit .You will need to provide your mother's SSN to get the credit. Also, she would need to report it as self-employed income on her return.

@ania27279 Thanks for the question!