Whoa! Don't do that.
You may not claim the child care credit (Dependent Care Credit - DCC) if you paid you dependent to baby sit. If you pay your mother more than $4050 for the year, and she claims it as income, she can no longer be your dependent (her income is too high).
Any money that exchanges hands does not have to be considered income by her. It can be considered a gift and gifts are not taxable.
The only way you can claim the DCC is if you do not claim her as a dependent. If you do decide to do that, she will have to report the income on her tax return. You do not issue her a 1099-Misc. Only businesses are required to issue them. Parents who babysit are exempt from social security and medicare tax (or self employment tax). So, if that is her only income, she will technically not have to file if the amount is less than $10,400. But, if she doesn't there's a small chance of hearing from the IRS, since you claiming the DCC alerts the IRS that she got that income
