How does my mother report the wages I paid her as a household employee ?

I hired my mother as a household employee, and paid her $X in all of 2024, via Zelle payments every month.  She also has some interest income from her foreign accounts.  She is not taking care of any children.  As I understand it, since she is my parent, I don't have to deduct SS or Medicare from the wages I paid her monthly, and nor do I have to issue her a W2.  But now, how does she report the wages ?  She tried reporting it as "self employment", but that shoots up the tax owed, and based on the discussions I have seen here, I understand that she has to report it as "wages not reported on w2".  But where in TurboTax does she report these wages ?  Any advice would be greatly appreciated !