If your mother is self employed as a hairdresser, then she may deduct any expenses that she has which are in direct connection with her business.
Since your mother is not the actual owner of the home and is not on the deed and is not legally responsible for the mortgage, then she could not deduct any expense for mortgage interest
taxes. However, she may deduct a portion of the utilities if she is paying this expense directly, or if she is reimbursing you for a portion of the expenses as they relate to the space she uses.
If your mother is paying you rent for using a portion of your home, she may deduct the rent expense, but at the same time you would have to report that rent as income
She may deduct the cost of leasing her credit card machine and any other expense directly related to her business. Any supplies that she purchases such as shampoo, hairdryers, hair color products, etc. are all deductible.
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