Yes, you can claim the dependent care credit if you pay your family member for childcare unless that family member is:
- your spouse
- the child's parent
- your other child that is under the age of 18
- anybody that is listed as a dependent on your tax return
You will need to include your mom's name, SSN, and address to claim the credit, and your mom will need to include the income on her own tax return.
For more information, see:
- Publication 503 from the IRS
- The Ins and Outs of the Child and Dependent Care Credit article by TurboTax