CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

§ 3506. Individuals providing companion sitting placement services

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(a) In general

For purposes of this subtitle, a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them shall not be treated as the employer of such sitters (and such sitters shall not be treated as employees of such person) if such person does not pay or receive the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis.

(b) Definition

For purposes of this section, the term “sitters” means individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled.

(c) Regulations

The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.

(Added Pub. L. 95–171, § 10(a), Nov. 12, 1977, 91 Stat. 1356.)

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▸Contents — 26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

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