@Jonathan38 I am in the same boat as you. I think you can set up the payout preferences with your Mom's account and SSN number but with your host profile with your phone number, email address, etc for contact purposes. To be sure I asked @airbnbhelp on twitter and wish I could include a screen shot...Here's the conversation:
Me: I manage my Mom's house on Airbnb and am the host and primary contact. I want to change the payout preference to her account with her SSN number for tax purposes. Is it ok to set things up that way?
Airbnb: If it is your Mom's account and home, that sounds like it's ok!
Not really a strong yes or no, but it's an answer of sorts!