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I never had my Mom pay for anything. I thinkbits nice your Mom pays for gas. You would still have to pay for the insurance and wear and tear on the car. Unless your taking her miles away, I would not chargebher.
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Yes, I think it's fair she kicks in for a portion of it. How many miles a month is just for her needs? Maybe come up with a p/mile reimbursement. Keep thorough records of what she pays you for.
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Your mother living with you should already have been addressed with an elder law attorney, you and your Mom making a care contract in which everything is CLEARLY discussed and written out as to "shared living expenses". You want to label it as that as you want no gifting and no payment that has to be declared to the IRS. Mom should be paying toward upkeep, maintenance, mortgage and food and utilities as well as transportation.

There should also be in the care contract what is expected of you, and at what point it is reassessed REGULARLY to see if this living together is working for you BOTH. At the point it doesn't work for one it should be over.
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