Investors & landlords

Thank you for the clarity. I've been struggling with this for a while.   My foreign sister in law sends child care expenses only, not necessarily a wage in compensation for the service.  It's common practice in the Philippines for family members to help raise children , while they work overseas.  

 

Does the irs require proof of relationship like a marriage certificate?  I believe I need to disclose my foreign spouse bank details to the irs.