Going to hire a contractor in the USA? The agreement should contain language specifying a contractor relationship, not an employeremployee agreement.The IRS 20 factors are grouped into three general categories: (1) Behavioral Control; (2) Financial Control; and (3) Relationship Factors. A Michigan independent contractor agreement is a legal document that outlines the scope and terms of the relationship between a contractor and their client. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. Sample Independent Contractor Agreement. Hiring an independent contractor to produce creative works? Download this Creative Independent Contractor Agreement to set the expectations of both parties. We also provide a free independent contractor agreement template you can customize to fit your needs.