For a general contractors license (B100, E100, or R100), at least two years (or 4,000 hours) of paid work experience is required in the construction industry. You may have to file Form 1099NEC, Nonemployee Compensation, to report payments you make to independent contractors.The W8BEN and W8BENE forms are essential for foreign independent contractors and businesses. Generally, you do not have to withhold or pay any taxes on payments to independent contractors. Foreign corporations in Utah are taxed the same as domestic corporations. Expand and collapse. You must pay all applicable Utah taxes, just like any Utah LLC. Issues such as income tax rates, workforce skills and availability, cost of living, market size, financial incentives, infrastructure, and energy costs are. You can pay Utah income taxes here prior to filing (eg in the case of an extension). Plus, you can make online Utah tax estimate payments for next tax year.