Your mother should be reporting the rental income and expenses.
She owns the property and is liable for the mortgage and taxes.
You are just a nominee. But since you have the 1099 in your name, you need to report it.
I suggest that you report the 1099 as rent on the property, but claim a deduction of an equal amount. Describe the deduction as 'Nominee Income'.
Your mother would then report the rental as she has in the past.
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