<prompt> Human: Me and my wife just had a child and flew in my MIL under a B-1 visa for a little over 5 months during 2017 to help us with childcare since I work full-time and my wife is a full-time student. While my MIL was not paid a wage for childcare services, we did pay for all of her living expenses and plane tickets during this time and it added up. Seeing as I cant claim her as a dependent I was hoping to claim the incurred expenses as childcare costs but Im lost as to how.  <response>: Are you and her willing to pay taxes on the money you gave her. 