This is one of those things where you may get different answers based on who is answering. However, this is more on the shady side. Is it a possible loophole that you could get away with? Yes. Is your mother truly going to be your employee? If not, and you would be audited, you could end up in trouble for tax fraud.
It sounds like she will not have income. If she doesn't and she is your dependent, then you could possibly get insurance through the marketplace without the premium tax credit. This would remove the potential for the situation to seem fraudulent.
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