My spouse is caring for her 92 yo mother in our home. We retrofitted a room in our home to do this. Her mother’s estate trust is providing our household with a stipend to support her, including food, equipment and my spouse’s time (as she stopped working to do this). We will of course seek advice from an accountant, but we were interested in other’s experiences. Must she declare this money as income? It’s complicated, as there are many expenses, and other intangible costs, associated with having her live with us. If any of you have experience with a similar situation, or are financial professionals familiar with the potential tax implications of such an arrangement, I would be grateful for your experience/advice/insight.