Can mom gift children after sale of house?

Anybody can gift anybody else at any time. If Mom might ever need to apply for Medicaid, however, all gifted money will result in a penalty period during which she will be ineligible for financial help.

Your mother can pay you any amount that you both agree to for your caregiving services. If it is higher than market value, that may appear to Medicaid as a gift. And you will need a written care agreement, spelling out what you do and what she pays. This, too, is to identify that this is not a gift. You will also need to handle employment taxes appropriately.

I would say it would be well worth spending some money to consult an experienced attorney specializing in Elder Law. The difference between doing this correctly and slight off course can be devastating.

If you are positive that Mom has enough money to last the rest of her life, without applying for Medicaid, then you have more options. I'd still consult an Elder Law attorney.

Mom will be paying Capital Gains tax on the sale of her home unless the amount is under the current exemption amount. Is that what you mean by taxes?