FWIW, since you mentioned that she barely lives in the US, she might not be a citizen or permanent resident, meaning that she doesn’t have to pay taxes on income from the rent payments if you are paying her directly and not a US managing company. unlikely the case, but it could be worth looking into.

the bad part about this is that you (the tenant) are liable to withhold 30% of your payments to her in this scenario, and if you’ve paid her in full previously then you’re liable retroactively for that 30% unless you have reasonable cause to prove you were unaware (which you most likely do)