When a US company hires independent contractors who are US residents, it should have contractors complete Form W9. If you contract with a foreign company or selfemployed workers who operate under a business entity, you'll need to collect IRS Form W8BENE.If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. Establish an independent contractor agreement. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. Collect IRS Form W8BEN (or W8BENE) for foreign independent contractors. To be clear, international independent contractors aren't 1099 workers. On the other, though, the contract is the first thing that a court will see—and a contract that on its face looks like an employment relationship is a concern. Payers use Form 1099NEC to report payments made in the course of a trade or business to others for services.