(i) has an significant unreimbursed expenses as it relates to total expense in assets or training, (ii) is not required to perform services exclusively for the service recipient, or (iii) has not performed services for the service recipient as an employee during the 1-year period ending with the date of the commencement of services under the contract described in subsection (d). (3) Alternative requirements with respect to sales persons In the case of a service provider engaged in the trade or business of selling (or soliciting the sale of) goods or services, the requirements of this paragraph are met with respect to any service if— (A) the service provider is compensated primarily on a commission basis, and (B) substantially all the compensation for such service is directly related to sales of goods or services rather than to the number of hours worked to a certain level or limit of highly compensated individuals. (c) Place of business or own equipment requirement The requirement of this subsection is met with respect to any service if the service provider— (1) has a principal place of business, which can be home or mobile-based, or, (2) provides the service primarily using equipment for which the service provider bears the ultimate financial responsibility. (d) Written contract requirement The requirements of this subsection are met with respect to any service if such service is performed pursuant to a written contract between the service provider and the service recipient (or payor) which meets the following requirements: (1) The contract includes each of the following: (A) The service provider’s name and address. (B) A statement that the service provider will not be treated as an employee with respect to the services provided pursuant to the contract for purposes of this title. (C) A statement that the service recipient (or the payor) will report to the Internal Revenue Service the compensation payable pursuant to the contract consistent with the requirements of this title. (D) A statement that the service