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I know that the friends need to report it as income but does Mom have responsibility other than just writing the checks?

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ConcernedDtrA: Pose your question to a CPA.
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Good advice here: talk to tax person.
If it were me and a 'now and then' situation, I would do in green.
Of course checks can be tracked.

* It may also depend on what the friend is doing. As these are 'friends,' there hopefully won't be issues although if you start to ask outsiders - people that your mom doesn't know, then it may be very different (i.e., church people, volunteers from a college or a 'friend of a friend' - word of mouth referrals.

However, do consider if the friend trips or falls / has an accident - and wants your mom to cover costs. There may be liability issues although perhaps I am over-thinking it. Does your mom have insurance?

You mght want to google "what is the difference between a friendly visit and a caregiver? and see what pops up. (Or words along those lines) ... or "I am responsible financially if a friend falls in my apartment? If could happen to anyone.

Gena / Touch Matters
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Your mom should speak with her tax person.
There is also a lot on IRS site if you google IRS information for seniors.

I do know that basically if you hire a "baby sitter" for your child when you go out for a few huors at night, you don't need to report by issuing W-2s.
Sitter is considered not a caregiver. A nanny IS.

However, if this is any substantial amount going out, then it can't also be considered as gifting for any 5 year Medicaid lookback in future, so it isn't something you can be "wrong" about.
Call IRS regarding this; long wait but they are very nice.
Or contact a CPA for this question. Would likely answer it free of charge.
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