@macuser_22 wrote:
Bottom line - she can report it anyway that she wants, but if *you* deduct it as child-care expenses on your tax return with your mom's SSN as the child care provider then if she does not report it on a schedule C and pay the SE tax, it is a 80% probability that she will receive an IRS audit letter in a year or two asking for the schedule C and SE tax and a big bill for back interest. Your deducting it as child care makes her a child care provider by definition whatever she wishes to call herself.
Maybe. If it does come, just respond that the income is shown as "other income" and list the Nine Factors showing the answers and details for each one.
