Section 3401(c)

Section 3401(c) of the U.S. Internal Revenue Code defines the term "employee" for tax purposes. It clarifies who is considered an employee under federal law. This includes individuals performing services for an employer where the employer has the right to control how those services are performed. This section is important for determining tax withholding responsibilities and benefits eligibility. In essence, it helps establish the relationship between workers and employers, ensuring that the appropriate tax rules are applied based on their employment status.