@Jflores80 , if she is getting paid to take care of her mother then she does have to recognize that income. Whether she should pay quarterly or not ( federal and State ) depends on their joint income. Also if she is getting paid , she is self-employed and therefore there is SECA taxes ( 15.3% of almost all of the net income o ). This is general comment. If you need more specific answer then please consider looking at their 2022 return to see if they owed any taxes at the time of filing and providing some of that here , if she is getting paid etc.
Hope this helps