In an email, the Chief Counsel’s office considered the employment status of an adult companion sitter (Chief Counsel Email 201633034). The email was in regard to information to be contained in training materials, likely for either IRS agents or programs like VITA where volunteer preparers would be trained.

As the proposed training materials explain:

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