Going to hire a contractor in the USA? Learn how to correctly classify independent contractors and pay them according to Georgia's local laws and Labor Code in this stepbystep guide.If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. Last Updated: January 2022. Do you need a 1099 for international contractors? Your guide for understanding how to hire and pay independent contractors around the world. If your contractor is selfemployed (a sole proprietor in their country), you'll need them to fill out Form W8BEN. Please complete and attach this form to the front of each Independent Contractor Application. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws.