I have a great Mom, age 91! She has a form of demetia that relates to her short term memory only. She can still function well and goes out to bingo each week, etc. and for the most part is very healthy and happy. I also have a great daytime care giver that spends the day time hours with her to keep her company,etc. I have a question that maybe someone out there can help with. My Mom has been paying her caregiver cash for the last year and will start paying her with checks very soon. Does my Mom have any liability for taxes or anything else that she should be aware of from a legal or tax standpoint? Anyone informaiton would be welcomed and appreciated.