@Critter again the point being made is not that the income will not be reported. 2441 will indicate the SS# and then Grandma will report that same income on her 1040 under schedule 1 line 8 as "Other Income" - because the activity is loss making and has no profit motive (i.e. it's not a business, its a grandma watching a grandchild).
Per the 9 factors of whether it's a hobby or a business that @AmeliesUncle keeps mentioning
https://www.journalofaccountancy.com/issues/2013/oct/20138370.html
