First, employers must seek certification through the U.S. Department of Labor. Below you will find a link to documents and forms. Once the application is certified/approved, the employer must petition the U.S. Citizen and Immigration Services for a visa.
U.S. companies can hire non-U.S. citizens as independent contractors without a work visa, provided the contractor performs the work from outside the U.S.
The IRS requires a flat 30% withholding on ALL types of payments to foreign national individuals UNLESS: The individual has a U.S. tax identification number (SSN or ITIN) and qualifies for a tax reduction under the tax treaty between the U.S. and their country of tax residency.
1099s for US Contractors Abroad You will then use these forms to report your worldwide income on your US tax return. Foreign clients may not be required to send you a Form 1099. In that case, you will be responsible for tracking your own income so you can report it accurately on your US taxes.
A Michigan independent contractor agreement establishes a working arrangement wherein an independent contractor is hired to perform a service for a client. The document should contain all the terms and conditions necessary to protect both parties and create a mutual understanding of the business relationship.