can my mom pay down a mortgage and get a tax break

Doubtful. You can deduct contributions to qualified charities. Giving money to a child for any reason including paying down a mortgage does not meet the Charity test. ~ Bert Carpenter, The LoansA2z Team of NEXA Mortgage ~ NMLS 40586 ~ Licensed in AZ, CA, GA, IL, OR & WA... In fact, NEXA is licensed in all states except MA and NY and we are pending approval in VA, so give us a call. ~ www.ApplyYes.com 480-889-9000.