Understand that you don't have to "own" anything business related, in order for certain types of income to be considered business income, or self-employment income.
Generally, if you provided the child care in your own home then as far as the IRS is concerned, you earned that money while self-employed and "in business" for yourself. All business income and expenses are reported on SCH C as a part of your personal 1040 tax return.
If you provided the child care in the home of the person who paid you, then you "Might" be considered a household employee. In that case, the person who paid you would be required to issue you a W-2 and "might" also be required to withhold taxes from what they pay you too. To explain this in the simplest way I can come up with, you are a household employee if you are hired by someone to do household work (which can include providing child care) and that person who pays you can control not only what work is done, but how it is done.
