I know where we live, you can have one child or 2 siblings you are babysitting without having to be licenced. That said, you would have to file a business tax return and that is probably what you are trying to avoid correct? You don't want to claim this money? I wouldn't recommend doing it under the table but then again, I do most things by the book

Not sure on any percentages. She might talk to her tax professional and have him/her run the numbers for her to see what her credit would be if she had a regular daycare provide service

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Proud to say I haven't shopped at a Wal-Mart since Sept 2003