My wife recieves cash payments for babysitting during the year we file a joint return do I report this as misc income?

[MargaretL]

No, not Miscellaneous income...babysitting income is considered self-employment income and should be reported as such. 

1. Federal Taxes
2. Wages and Income
3. Self-Employment, Select Income and Expenses - follow the interview questions; you would report the income as if you own a business; you will be able to enter your income and expenses (if applicable). 

Note: you will be asked to upgrade to a higher version of TurboTax.