Rev. Rul. 56-109

Services performed by an employee as a companion to a convalescent employer or any member of his household, which services consist of entertaining, caring for the personal needs of, living in the home of, accompanying the convalescent on trips, and any other services necessary for the comfort or well-being of the convalescent, constitute "domestic service in a private home of the employer" within the meaning of section 3121(a)(7)(B) of the Federal Insurance Contributions Act (chapter 21, subtitle C, Internal Revenue Code of 1954).