When a US company hires independent contractors who are US residents, it should have contractors complete Form W9. Use the Independent Contractor or Employee Form for payments to independent contractors unless they meet one of the following categories.If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. An independent contractor agreement is a contract between a freelancer and a client outlining work specifics. A contract should clarify the status of the independent contractor and the expectations for that person in order to avoid simple misunderstandings. There are only two types of contracts, probationary and educator term. The type of contract has nonentity with the type of certification you hold. For more information, please see Employee Taxes. Form Number, Form Name, Category. B 101, Voluntary Petition for Individuals Filing for Bankruptcy, Individual Debtors.