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A personal service contract establishes a working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, encompass activities in fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, meaning the final product is not a physical item. Consulting is one of the broadest categories within personal services. To create a robust contract before hiring an independent contractor or accepting personal services work, essential elements to include are the names of the parties involved and the date of agreement.