Service provider (A) In general The term service provider means any qualified person who performs service for another qualified person. (B) Qualified person The term qualified person means— (i) any natural person, or (ii) any entity. (2) Service recipient The term service recipient means the person or entity for whom the service provider performs such Service pursuant to a written contract. (3) Payor The term payor means any person or entity who pays the service provider for performing such service. (i) Regulations Notwithstanding section 530(d) of the Revenue Act of 1978, the Secretary may issue regulations only to the extent that the Secretary determines are necessary to carry out the provisions of this section. (j) Rule of construction No provision of this section may be construed to expand the circumstances under which a service provider may be treated as an employee or a service recipient may be treated as an employer. (k) Application in ordinary course of trade or business This section shall apply regardless of whether such service is performed in the ordinary or related course of a trade or business of the service recipient. . (b) Reporting Section 6041A of such Code is amended by adding at the end the following new subsection: (g) Special rules for certain persons classified as not employees In the case of any service recipient required to make a return under subsection (a) with respect to compensation to which section 7706(a) applies— (1) such return shall include— (A) the aggregate amount of such compensation paid to each person or entity whose name is required to be included on such return, (B) the aggregate amount deducted and withheld under section 3402(s) with respect to such compensation, and (C) an indication of whether a copy of the contract described in section 7706(d) is on file with the service recipient or payor, and (2) the statement required to be furnished under subsection (e) shall include the information described in paragraph (1) with respect to the service provider to whom such