Hi, I'm not finding clear information online of what I need to do come tax time regarding payments i'm making to my mother from an FSA to take care of my son.

She takes care of him at my house while i'm at work.

1. Do I need to create a W-2 for her or can she just put the income in on her own somewhere when she files her taxes. If I do will i have to apply for an EIN number?

2. Do i need to do anything on my end from a filing perspective since i'm paying with an FSA? Will I have to submit any additional forms? I'm paying her exactly what I will have in my FSA for 2015 so I won't have any additional dependent care expenses that won't be covered by the FSA.

Thanks and let me know if you need additional information.