The IRS 20 factors are grouped into three general categories: (1) Behavioral Control; (2) Financial Control; and (3) Relationship Factors. Under House Bill 4390, an independent contractor is "an individual who performs work" and to whom the following three conditions apply.A Michigan independent contractor agreement is a legal document that outlines the scope and terms of the relationship between a contractor and their client. Remote's expert global taxation team have made this guide for selfemployed freelancers to manage independent contractor taxes in Michigan. Policyholder Name form is being filled out for: Subcontractor Name: Doing Business As (DBA):. A Purchase Requisition is required for contractual services with companies or nonemployee persons. Even better, a Michigan LLC will not need to withhold income taxes from payments to independent contractors. This policy helps hiring managers understand IRS requirements and how to properly classify workers as employees or independent contractors.