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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to legaltemplates.net, where they can access business forms. Starting at the top, he navigates to service contracts and selects the independent contractor agreement. He advises viewers to choose Texas as the state for the contract. Matthew explains the need to input the client's information and the contractor's information. He emphasizes filling out the type of services provided and details regarding compensation and expense reimbursement. This structured approach ensures that all essential elements of the agreement are covered effectively.