Hi,
I just recently brought my mother to the USA as a Permanent Resident and she helps me to care for my child full time. I'd like to pay her so she can earn Social Security credits and in the future qualify for SS benefits.
I saw the IRS Publication 926 Section "Wages not counted." and I know if I pay her, she will fall into this category. I don't understand this section, it seems to me that I can not withhold SS and Medicare....?

How can I help her earn SS Credits? She never worked in US.

Me and my husband file marry filing jointly and mom files taxes separately. She is not our dependent but she babysits at my house cuz she lives with us.