Reporting caregiver income to IRS

[redrose451]

In order for my mom(widow of a WWll vet) to be eligible for A&A, I have to get her income below $1097.  Since she needs increasingly more help with daily living(meal prep, bathing, dressing, etc.) I would like to pay myself as a caregiver.  From what I've read, this is an acceptable "unreimbursed medical expense".  My questions is: if I have my mom pay me, do I have to claim this with the IRS as income earned? 
Thanks in advance for your help.

[vetadmin]

Yes, you can act as her caregiver and count the payments to bring her income down. 

You would be responsible for filing your taxes, and since the VA works very closely with the IRS, you would be wise to claim the income.

[redrose451]

That's what I thought.  My problem is that both my husband and myself are on SS(with him working part-time).  We really can't afford to add any more income without being penalized.  Such is life...............

Many thanks for replying.