My mom is her 80s and has moved into my home and live with us (my wife, my toddler son and me). She pays 1/3 of all utility bills (water, sewer, electricity, gas and cable/internet) and 1/3 of property tax. Otherwise she does not pay rent or any mortgage principle/interest/home insurance related expenses. Do I need to report what she has paid as described above as income on our (my wife and I) income tax return?
