Last month Heather Lynch was like many Penn State students -- she hadn't been a babysitter since she was in high school. Now, four years after graduation, she has re-entered the babysitting circuit and said it is the perfect employment opportunity for college students.

Lynch (senior-psychology) said babysitting involves flexible hours and low stress.

"It's easy," she said. "It's not like you're dealing with customers or the public all day. I just play with kids and I really enjoy it."

Many babysitters think they do not have to pay income tax on their babysitting income, but this is a popular misconception.

Most babysitters do not realize that anyone making more than $35 per year has to file an income tax return and should also be charging a 6 percent sales tax on their services, according to officials at the Pennsylvania Department of Revenue.

Students may also not realize that plenty of opportunities exist for those looking for a babysitting job to get into the child-care business.

"Judging from the large response I received to the ad I put in the papers, I would definitely say there is a demand for students," Lynch said. "But you have to take the initiative and get your name out there."

Mal Gilbert of State College also placed an advertisement -- he wanted to find an after-school babysitter for his daughter.

"We have had high school students before, but in the ad we were targeting a college student," he said. University students have more opportunities to learn important skills that could be shared with his daughter, he said.

Gilbert said he was swamped with interested students, which made the selection process difficult. He said he was looking for someone trustworthy and capable of doing physical activities with his daughter.

He said one of the most important factors was that his daughter liked the person, adding that he finally chose a female student with a specialty in sports science.

"An extra bonus was that, with her being a woman involved in sports, she brought some open-mindedness towards women's roles, which could rub off on our daughter," he said.

Linda Robinson of Milesburg said although she is pleased with the University students she has hired as babysitters, she feels safer using high school students. She said she likes the reassurance of hiring people that friends and neighbors know.

"You just can't trust anybody with all the stories you hear about child molestation these days," she said.

Residents with similar concerns often look to day-care centers to give them the names of students who volunteer or work there.

"If people ask us, we recommend reliable students," said Gail Storch, an employee of Penn State's Child Care Program Services. "They are often very interested in working for them."

Jill Shockey (junior-English) said she obtained a babysitting job by being referred by someone. Overall, she said the job was a rewarding experience.

"It was good to get off campus and to be in an actual home for a while just sitting in a living room playing and watching TV," she said.