Does my mother have to file taxes if I pay her for child care?

Yes, at a $5200 income, she has to file and you can claim the child care.

It specifically says that you cannot claim the child care credit if the person watching your child is a family member, even if you are paying them. It must be a licensed facility with a tax id.

Officially, she should file taxes, although I believe that making $5200/year would not be taxable.

Once you try to claim the child care tax credit, you will have to document that you are paying her.

In reality - and I am NOT recommending this - who will know that she is being paid if you pay in cash AND you don't claim the child care tax credit?

Where is mom doing the babysitting?

Your house? Have you read IRS pub 926? Are you married or single? If single, you would have owed her a W-2 because you would have been required to withhold fica/mc. To report the income if a W-2 was not required, she'd show it as HSH income, but wouldn't have a filing requirement.

Her house? She has to claim the income because she's self-employed and owes SE tax.

As for form 2441, not a problem unless you are married and wife doesn't work or file MFS.

that amount doesn't meet the income threshold for her to have to file taxes.if she is filing as a single person, the income threshold to have to file a tax is 9750.00

if she is licensed, you can and she has to. if she isn't you need to stop paying her until she is.