I agree with all the above. Don't help your friend commit tax fraud.

Secondly, as noted above. Get a contract. Nothing ruins a friendship like a spoken deal gone wrong. In the very least agree, in writing, on days of care, hours of care, how many sick days she gets, how much vacation she can take, how much notice you get for her vacation and how much notice you both need to give to end the deal.

What will you do when she has doctor appointments, sick days, when she takes vacation. As great as it sounds to leave your kids with trusted friends...home daycare providers have contracts for a reason and it protects both parties. A friend caring for 3 children 3-4 days a week is a home daycare provider they need to plan like one, even if they are only working with one family.

Good luck...please read all the other comments and take the advice seriously.

Also, how many children does she have? It is a very large fine if she will have more than 5 children, including her own, at any point in a day so she does need to pay attention to the new laws being put in place right now as she is impacted by this.