I claim the child care credit ,I paid a total of $16,800 to my mother for the year.... how does she claim that $16,800 as income

[ColeenD3]

You would issue her a Form W-2. She is your household employee. Please see the following for how to treat a parent who is a household employee.

If the parent is performing services for the child, but not for the child’s trade or business:

• Payments for services of a parent are not subject to social security and Medicare taxes unless the services are for domestic services and each of the following applies:
  • You employ your parent,
  • You have a child or stepchild living in the home,
  • You are a widow or widower, divorced, or living with a spouse, who because of a mental or physical condition, can't care for the child or stepchild for at least 4 continuous weeks in a calendar quarter and
  • The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition.
• Payments for services of a parent are not subject to FUTA tax regardless of the type of services provided.

[AmeliesUncle]

Did your mother watch the child in YOUR home?  Or did she watch the child in her own home?