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My mother gives me $1600 a month to help care for her. I, in return, use that $1600 to help pay for her rent for independent living.

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Unless you have a formal caregiver contract set up legally this probably falls more into the category of a gift than income, which can have serious repercussions if she needs to apply for medicaid within the next 5 years. I think it is time you and your mother stop playing this silly game and she just pays her own bills.
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Nope, just save the receipts from the rent you pay.
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