If you are going to be paying independent contractors for your business then you should apply for an Employer Identification Number from the IRS - https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-n...
You are required to issue a Form 1099-MISC to each independent contractor you pay if the payment is $600 or more - https://www.irs.gov/forms-pubs/about-form-1099-misc
For information on self-employment, go to this IRS website - https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center
