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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement using legaltemplates.net. He begins by directing users to the website and selecting "business forms." He focuses on the "service contracts" section, specifically the independent contractor agreement. After choosing Texas as the state, Matthew explains that users need to input general information for both the client and the independent contractor. He emphasizes detailing the type of services provided and outlines key sections, including compensation and expense reimbursement. This process ensures a comprehensive and clear agreement between the parties involved.