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An independent delivery driver contract is established between a company and a driver who delivers goods or services to customers. Independent delivery drivers operate as contractors and are commonly involved in short to medium distance deliveries for food companies, Amazon, and newspapers. As demand for deliveries grows, drivers are expanding into various industries. Since they are not employees, drivers must complete a W-9 form and receive a 1099 form from each company, which they will use for tax filing. This process is necessary for every company they work with, ensuring proper tax documentation as independent contractors.