from certain rentals of space in the beauty service industry (a) Requirement of reporting Any person who, in the course of a trade or business and for any calendar year, receives rental payments from two or more individuals providing beauty services (as defined in section 45B(e)) aggregating $600 or more each for the lease of space to provide such services to third-party patrons shall make the return described in subsection (b) with respect to each person from whom such rent was so received at such time as the Secretary may by regulations prescribe. (b) Return A return is described in this subsection if such return— (1) is in such form as the Secretary may prescribe, and (2) contains— (A) the name, address, and TIN of each person from whom a rental payment described in subsection (a) was received during the calendar year, (B) the aggregate amount of such payments received by such person during such calendar year and the date and amount of each such payment, and (C) such other information as the Secretary may require. (c) Statement To be furnished to persons with respect to whom information is required (1) In general Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing— (A) the name, address, and phone number of the information contact of the person required to make such a return, and (B) the aggregate amount of payments to the person required to be shown on the return. (2) Furnishing of information The written statement required under paragraph (1) shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made. (d) Regulations and guidance The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purpose of this subsection, including rules to prevent duplicative reporting of transactions. . (b) Clerical amendment The table of sections for