C Babysitting
Income received from babysitting in one's own home is considered self-employment and is countable. The amount received by the babysitter to provide meals to children other than the babysitter's own children is countable.
NOTE Babysitting in other people’s homes is considered wages and salaries.
Key BA in the INCOME TYPE field on SEEI.
When expenses are incurred, see Allowable Business Expenses.
When the self-employment definition is not met, consider another type of earned income.