Employer

Employer means:
a person who hires and pays wages, thereby providing a livelihood to individuals who perform work. The employment relationship confers authority on the employer, who has the right to control and direct the work to be performed. An employer also has the right to engage or discharge and to furnish the working location and supplies. He or she is responsible for the collection and remission of federal income and Social Security taxes from employees' compensation. Former IRC (check if this IRC provision is current here) §§3231(a), 3306(a), and 3401(d).

See Employer Identification Number and Employer Identification Number.

Credit for Employer-Provided Child Care expenses Issue

You may find information about Credit for Employer-Provided Child Care expenses in this Tax Platform of the American Encyclopedia of Law.