If you're asking if your mother would qualify as a caregiver for the child care tax credit, the answer is yes provided she is not your dependent. You will need her social security number to complete the credit worksheet.
However, you may have had to claim her as a household employee. If you're a household employer, you may have to withhold and pay social security and Medicare taxes and pay federal unemployment tax. For more information, refer to Do You Have Household Employees?
Child & Dependent Care Expenses
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