Selling mom's home, been caring for her for 6 months.
1. Can I pay myself for 24 hour care the same price as a 24 hr. extended living home?
2. Can she gift her children and children's spouses. All money will be going into a new account for mom's use. Dont want mom to get taxed.
Your mother can pay you any amount that you both agree to for your caregiving services. If it is higher than market value, that may appear to Medicaid as a gift. And you will need a written care agreement, spelling out what you do and what she pays. This, too, is to identify that this is not a gift. You will also need to handle employment taxes appropriately.
I would say it would be well worth spending some money to consult an experienced attorney specializing in Elder Law. The difference between doing this correctly and slight off course can be devastating.
If you are positive that Mom has enough money to last the rest of her life, without applying for Medicaid, then you have more options. I'd still consult an Elder Law attorney.