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If the Social Security number in box 2 of the SSA-1099 is NOT yours then you cannot enter it on your tax return.
If the Social Security number in box 2 of the SSA-1099 is not yours, you cannot enter that SSA-1099 on your tax return. The SSA-1099 must match your Social Security number to be reported on your return.
Payments from your mom typically are not taxable income and should not be added to your income unless they are for services or income-producing activities.
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