Going to hire a contractor in the USA? Understand tax requirements when hiring a foreign contractor.Our guide provides essential insights for seamless compliance with international tax laws. The department should contact Tax Services if assistance is needed in making the independent contractor determination. Completing an ICON Form. Create an independent contractor agreement for the state of Arizona. Collect signatures from any device. What nonprofits need to understand about hiring independent contractors and the significant risk of misclassifying employees. Sample Independent Contractor Agreement. An independent contractor agreement is a contract between a freelancer and a client outlining work specifics.