### Question
How is the term sitters defined?


### Answer
The term **sitters** is defined in *26 U.S.C. § 3506* as the following:

> individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled

#### Citation:
  - *26 U.S.C. § 3506*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES**

