Do I need to claim a payment of $3600.00 my mom paid me personally to maintain her residence while in the hospital?

[JamesG1]

Yes.  The IRS says here:

You must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. 

And here:

You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.

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