Page 13 - Wages, Salaries and Other Earnings

Childcare Providers

 If you provide childcare, either in
the child's home or in your home or
other place of business, the pay
you receive must be included in
your income.
 If you aren’t an employee, you’re
probably self-employed and must
include payments for your services
on Schedule C (Form 1040), Profit
or Loss From Business.

 You generally aren’t an employee
unless you’re subject to the will
and control of the person who
employs you as to what you’re to
do and how you’re to do it.