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If your mom has the financial means to pay you from her own funds, you should create a written employment contract and treat the payments like an actual paycheck. Her paying you makes her your employer and you must follow her state's employment and tax laws. This will protect her ability to qualify for Medicaid, should she ever need it (and many elders do). You must be careful about financial transactions that give the appearance of "gifting" of money from her. Hence the contract, etc.
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