Pricing with no receipt

[babydom]

I don't get it! Yes I understand u have to claim and I do with my daycare. But all those 16 yr olds or even college students who babysit evenings and wkends to make extra money do not claim it! I see nothing wrong with this stay at home mom who obviously doesn't need the income but is wanting to help her friend out take these kids at a low rate and not claim. That's just me though