The IRS 20 factors are grouped into three general categories: (1) Behavioral Control; (2) Financial Control; and (3) Relationship Factors. The agreement should contain language specifying a contractor relationship, not an employeremployee agreement.Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. Remote's expert global taxation team have made this guide for selfemployed freelancers to manage independent contractor taxes in Michigan. Learn how to hire independent contractors overseas and ensure compliance with foreign employment laws to avoid misclassification risks. A sample agreement between a business and an independent contractor. A Michigan independent contractor agreement is a legal document that outlines the scope and terms of the relationship between a contractor and their client. Used when hiring employees who will only work for a specific period or to complete a specific job. Contractor agreement.