Can you legally "babysit" children in your home without daycare certification?

There is a limit of how many children you can legally provide care for without a permit or certification. Depending on your state laws that might be as few as 2-4 children. Also there is the consideration of income tax. Any income you receive from child care must be reported to the IRS. You may be able to care for a few children, if you did not advertise yourself a business.