Since the income is associated with your salary job, it would likely be considered self-employment income by the IRS. In answer to the questions, you can enter Child care worker for the business description. The date you started the business would be the date you received the money. You would indicate that you don't have a federal ID number if that is true. You can use 999000 for the business code if you don't see one that is more applicable. Most people choose the cash method of accounting. You probably didn't hire anyone, so you'd answer "No" to the question regarding form 1099. After that, you just need to enter the income reported to you and you can deduct any expenses you had that were related to the work the money was for.