Who files taxes for household employee for mother with dementia?

I handle all finances for my mom. She lives with me. I hired a caregiver for her while i go to work and I pay her using my mother's money. When my mother doesn't have any at the end of the month, then I pay out of my own personal account. The carehuver has a time sheet for records of hours worked and we have an agreement as to time and salary and such. I am joint owner of mom checking account. I just want to file correctly at the end of the year. I claim my mom as a dependent as well. So do I file the forms under my taxes or file under my mom? She only collects social security and it's not much so she didn't need to file for recent years.