i helped care for my mother as she was in and out of the hospital half a dozen times last year before she passed away.

also, whenever she transferred back into the dementia unit at the senior living facility, I was there to be her advocate and allow her time to adjust, talk to staff members etc. I was reimbursed by my mothers living trust for my time. Do I need to report this as income ? PS I gave up my job as an RN to do so.