Going to hire a contractor in the USA? A sample agreement between a business and an independent contractor.List of all current AIA Contract Documents. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. All of these documents together make up the full construction contract. 8 things a subcontractor agreement should include. Remote's expert global taxation team have made this guide for selfemployed freelancers to manage independent contractor taxes in Michigan. Agreement in the State of Michigan ("Union"). Those NRA completing this form must file a U.S. income tax return.