What tax implications will I have if my elderly mother pays me for her room and board in my house, and for occasional caregiving duties?

I will be using a caregiver for respite care, which my mom will pay for.

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Daughter2nd, it would be best to contact a CPA or tax person to answer the questions due to the recent U.S. Tax Reform. Don't know what is allowed this year compared to last year... [sigh]

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What tax implications will I have if my elderly mother pays me for her room and board in my house, and for occasional caregiving duties?

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