§3506 — Individuals providing companion sitting placement services
2 cases·1 followed·1 cited—50% support
Statute Text — 26 U.S.C. §3506
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.
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.
The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §31.3506-1 Companion sitting placement services
- Treas. Reg. §Treas. Reg. §31.3506-1(a) Definitions—(1) Companion sitting placement service.
- Treas. Reg. §Treas. Reg. §31.3506-1(b) General rule.
- Treas. Reg. §Treas. Reg. §31.3506-1(c) Individuals deemed self-employed.
- Treas. Reg. §Treas. Reg. §31.3506-1(d) Scope of rules.
- Treas. Reg. §Treas. Reg. §31.3506-1(e) Examples.
- Treas. Reg. §Treas. Reg. §31.3506-1(f) Effective date.
2 Citing Cases
Commissioner, supra, also held that the PRA does not require an expiration date to be printed on the Form 1040 and that it need not include the PRA disclosures . In further support of their argument, petitioners reference 44 U .S .C . section 3506(c)(1)(B), which requires that, in addition to displaying a control number, each governmental request for information indicates that it is in accordance with section 44 U.S .C.