; election required A service provider payee that does not meet either of the requirements of section 103 or section 104 is an elective classification service provider payee. Each elective classification service provider payee shall elect whether to be classified as an employee or an independent contractor in accordance with this section. (b) Method of election The elective classification service provider payee shall make the election required by this section in writing upon entering into an economic relationship with a service recipient payor. Subject to subsection (c), the election need not be in any particular form as long as the election— (1) clearly indicates the service provider payee’s intent regarding whether to be classified as an independent contractor or an employee; (2) is dated; (3) is signed by the elective classification service provider payee