@macuser_22 wrote:
The IRS would disagree with you.
Probably not. And if they did, the Tax Court would agree with me.
The IRS and the Tax Court looks at what is commonly called the Nine Factors (which is largely based on §1.183-2) to determine if an activity is a "business" or a "hobby".
Going off of what the OP has said and that a person only watching one child is almost certainly going to show a loss, most or all of the Nine Factors would be "no".
https://www.irs.gov/faqs/small-business-self-empl[product key removed]ess/income-expenses/income-exp...
https://www.journalofaccountancy.com/issues/2013/oct/20138370.html
https://www.law.cornell.edu/cfr/text/26/1.183-2
