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Here are some links for you to check out.
https://www.payingforseniorcare.com/paying-spousal-caregivers
https://www.caregiver.org/spousal-pay-program
https://www.aarp.org/caregiving/financial-legal/info-2017/you-can-get-paid-as-a-family-caregiver.html
It's common enough that a spouse is paid to provide care that the IRS specifically offers guidance on it.
"Q 1: Must a taxpayer pay self-employment tax on the income she received from an insurance company to care for her spouse who was injured in an accident and permanently disabled? The taxpayer is caring for her spouse in their home in an effort to avoid moving him to a nursing facility and also to reduce care giving costs. The spouse requires assistance with dressing, bathing, eating, etc; the taxpayer also administers medication and helps with basic physical therapy. Taxpayer is neither a trained nurse nor therapist and doesn't provide such services to anyone other than her spouse. Taxpayer received Form 1099-MISC from the insurance company with the amount paid shown in Box 7 as nonemployee compensation.
A 1: No, the taxpayer does not owe self-employment tax on amounts reported on the 1099-MISC she received from the insurance company if she is not engaged in a trade or business of providing care giving services, as appears to be the case in this situation. The taxpayer must report the full amount of the payment on line 21, Other Income, of Form 1040."
https://www.irs.gov/businesses/small-businesses-self-employed/family-caregivers-and-self-employment-tax
Have you checked into what services they qualify for so that mom isn't carrying the entire load solo?