This guide is intended to simplify the process. Examples of common payments the University makes to foreign nationals visiting or working in the US.The first step is to have the contractor complete Form W9, Request for Taxpayer Identification Number and Certification. Most foreign contractors will be required to fill out the following two forms. Let's get into what these need and how you can fill them out. The IRS requires U.S. businesses to document any money they pay to foreign independent contractors. Forms to be aware of include: Form W-8BEN. Use the steps below to engage and pay your Nonresident Independent Contractor. You can also read about other processes for nonresident contractors. This information is to be used when paying a fee for service.