When a US company hires independent contractors who are US residents, it should have contractors complete Form W9. Going to hire a contractor in the USA?Yes, a US-based company can retain foreign personnel as independent contractors. This occurs frequently. A contract should clarify the status of the independent contractor and the expectations for that person in order to avoid simple misunderstandings. Are foreign companies that hire Americans subject to IRS rulings concerning employee vs independent contractor in the US? IRS Form W8BEN or IRS Form W8BENE. The University of Texas at San Antonio. Independent Contractor. Search for business topics like employer tax identification number (EIN) information, with the A-Z Index.