Will every contractor need to provide a tax form, even if they are not US citizens?

Yes. If your company is based in the US, every contractor working for you must provide either a W9, W-8BEN, or W-8BEN-E to declare their tax status.

• W9, when the contractor is located in the US and is working with a US company.
• W-8BEN, when the contractor is not based in the US and is working with a US company.
• W-8BEN-E when the contractor is not based in the US and is invoicing and contracting through their own business entity