; or (ii) entering into a contract providing for such payments; or ; and (v) in subparagraph (C), as redesignated by clause (iii), by striking in the case of an employer transmitting reports and inserting in the case of reports transmitted ; (3) in subsection (c), by inserting or service-recipient after at the option of the employer ; (4) in subsection (d)— (A) in the heading, by inserting and Service-Recipients after Employers ; (B) in paragraph (1), by inserting or nonemployee after employee ; and (C) in paragraph (2)— (i) by inserting or service-recipient after employer ; and (ii) by inserting or nonemployee, respectively, after employee ; (5) in subsection (e)— (A) in the subsection heading, by striking Employer ; and (B) by striking from an employer ; (6) in subsection (f)— (A) in paragraph (1); (i) by inserting and identifying numbers after social security numbers each place it appears; and (ii) by striking by employers before pursuant to subsection (b) ; and (B) in paragraph (2)— (i) by inserting or identifying number after social security number each place it appears; (ii) by striking employee and inserting individual ; and (iii) by striking and the name and address of, and identifying number assigned under section 6109 of the Internal Revenue Act of 1986 to, the employer and inserting and the name, address, and employer identification number of the employer or service-recipient ; (7) in subsection (g)(2)(A), by inserting or nonemployee after newly hired employee