An employer must file an information return under all of the following conditions except:
a. to report the wages totaling $600 paid to an independent contractor during the calendar year.
b. to report commissions of $500 paid to a self-employed salesman.
c. to report $1,000 of compensation paid to an individual who is not an employee.
d. to report dividends totaling $600 paid to an individual during the calendar year.
e. an information return must be filed under each of the above conditions.

The answer is: B) to report commissions of $500 paid to a self-employed salesman.

Explanation:

The IRS has several forms that  are used to report salaries or wages paid to employees and the taxes withheld from them by the employer. Employers must submit both forms for every employee to whom they pay a salary or wage as part of the employment relationship.

A self-employed salesman doesn't qualify as an employee. Also the employer is not required to withhold federal income taxes paid to independent contractors (including the self-employed salesman) that didn't provide an ITIN for amounts below $600.  

was my answer wrong?

answer; /// the above statement is (false);