You are talking about having your mom work for you as a household employee. If you pay someone to work in your home and they earn at least $2700 during the tax year, they are a household employee. There are exceptions to the requirement to withhold federal and or state tax, Social Security and Medicare from a household employee's wages if the employee is your parent, but you are supposed to issue a W-2 to a household employee.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-payments/pay-taxes-pay-household-emp...
Your mother's age is irrelevant, but when she and her spouse file their joint return, all of their combined income is required to be entered on their tax return, including the W-2 she gets from you. So, just like with any other income, their joint tax liability is based on the total amount of income received and is reconciled with the amount of tax withheld to determine their refund or tax due.
Assuming you want to use the childcare credit on your own tax return, you must report the amount you paid to the childcare provider and enter that childcare provider's SSN on your own tax return. The amount that you enter must match the amount the childcare provider enters on their return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
