; and (ii) by striking $600 or more in any taxable year and inserting $1,000 or more in any taxable year ; and (B) by adding at the end the following new subsection: (h) Special rules for certain persons classified as not employees (1) In general In the case of any service recipient or payor required to make a return under subsection (a) with respect to compensation to which section 7706(a) applies— (A) such return shall include— (i) the aggregate amount of such compensation paid to each person whose name is required to be included on such return, (ii) the aggregate amount deducted and withheld under section 3402(s) with respect to such compensation, and (iii) an indication of whether a copy of the contract described in section 7706(d) is on file with the service recipient or payor, and (B) the statement required to be furnished under subsection (d) shall include the information described in subparagraph (A) with respect to the service provider to whom such statement is furnished. (2) Definitions Terms used in this subsection which are also used in section 7706 shall have the same meaning as when used in such section. . (2) Returns regarding payments of remuneration for services and direct sales Section 6041A of such Code is amended— (A) in paragraph (2) of subsection (a), by striking $600 and inserting $1,000