Because your mother is providing care in her own home she does not count as a household employee and does not have to pay self employment tax on the money that you are paying her. She does have to report it on her taxes, though.
You can get a child care tax credit on your tax return by entering your mother's name, social security number and address into the child care provider area along with the amount that you pay her.
Your mother will enter the amount she received into her tax return as 'Other Income' and it will be taxed but no additional self-employment tax will be added.
@epopoca
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