event.toElement in IE8 and Firefox?

Instead of event.toElement you should use this:

event.target

In Firefox it is event.relatedTarget https://developer.mozilla.org/en/DOM:event.relatedTarget#1003983

I met a issue when I use Jay's answer, event.target on firefox points to the parent element of event.toElement's target on chrome.
After looking into the event obj, I find event.originalEvent.target, it works good on both firefox and chrome.

Actually event.currentTarget should work in Chrome, Firefox and IE

As of 2014, IE11 doesn't support toElement, I looked through the event object and found target to have the same data as toElement.

That is to say, if you click on a child element inside an element that this event triggered on, the child element will be the 'target' and stored in this attribute.

The element the event fired from is stored in the currentTarget attribute.

Note, I've only tested this for ie 11 so older versions may not support this.

So to support firefox ie and chrome (and possibly others, a polyfill would be necessary, something like:

var target = e.toElement || e.relatedTarget || e.target || function () { throw "Failed to attach an event target!"; }

Where e is the event