Complete this section for any Contract being renewed, amended or to continue a lapsed Contract. First, Massachusetts requires non-employee (i.e.Laws, regulations, cases, and web sources on the classification of workers as employees or independent contractors in Massachusetts. When a US company hires independent contractors who are US residents, it should have contractors complete Form W9. An independent contractor agreement is a contract between a freelancer and a client outlining work specifics. One essential form for overseas contractors is Form W-8BEN. An international contractor is an independent foreign worker who offers professional services to a company.