"(a) Returns regarding remuneration for services
If - (1) any service-recipient engaged in a trade or business pays in the course of such
trade or business during any calendar year remuneration to any person for
services performed by such person, and (2) the aggregate of such remuneration paid to such
person during such calendar year is $600 or more, then the service-recipient shall make
a return, according to the forms or regulations prescribed by the Secretary..."
[26 USC § 6041A]
"(a) Returns regarding remuneration for services-
In general. If- (i)Any service-recipient engaged in a trade or business pays in the course
of that trade or business during any calendar year after 1982 remuneration
to any person for services performed by that person, and (ii) The aggregate amount of
remuneration paid to such person during such calendar year is $600 or more, Then the
service-recipient shall make a return in accordance with paragraph (e) of this
section...
For purposes of this paragraph (a)(i) only, the term remuneration does not include
amounts paid to any person for services performed by such person if the service-recipient knows
that such amounts are excludable from the gross income of the person
performing such services." [26 CFR § 1.6041A-1 (proposed)]