### Question
How does the law define sitters?


### Answer
Under *26 U.S.C. § 3506*, **sitters** is defined as:

> 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**

