Wow! You have a mess when it comes to taxes.
Your mother owns the property and your mother "not you" is renting it out to her daughter. Rent is paid by a third party and reported to the landlord as rental income on a 1099-MISC. The only problem is, is that "you" are not the landlord.
The reason this is a problem for you is because you are required to depreciate rental property. But "you" can't depreciate that which "you" do not own. With the amount being reported to you in box 1 of the 1099-MISC, makes it rather difficult (if not impossible) to correctly report this as nominee income.
Add to that, if your state taxes personal income, (and Utah does tax personal income) then your issues have just been doubled. It is my suggesting that you STOP seeking assistance in this public user-to-user forum and seek the services of a qualified, certified and licensed tax professional in the state of Utah. If a tax pro screws things up, then you have someone that you can hold legally liable. You do NOT have that protection in this public user-to-user forum. So please seek professional help yesterday, if not sooner on this.
If you use TTX and report this as nominee income, since it's difficult if not impossible to get that across with the income reported in box 1 of the 1099-MISC, you're practically begging the IRS to audit you. A tax pro will have access to forms and worksheets that are not included in any version of the TurboTax program, and with that they can not only report things correctly, but also significantly reduce your chances of being audited on this 24-36 months down the road after you file. But if you are audited, then you'll have a tax pro to help you with explaining things to the IRS.
