Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws.To do this, you must fill out and file Form 1099-MISC at the end of the fiscal year. If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. An Ohio independent contractor agreement is a contract used to outline the tasks a contractor is hired to complete and the amount a client will pay in exchange. Review the definition of an independent contractor and related tax obligations. An Ohio-compliant independent contractor agreement between an individual contractor and a client company for consulting or other services.