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An independent contractor agreement is a contract between a client and a contractor for a specific job, also known as a 1099 agreement. Independent contractors are responsible for filing taxes themselves and do not have taxes automatically deducted from their payment like employees. There are legal differences between independent contractors and employees, with contracting offering flexibility but less stability. Independent contractor positions have grown quickly over the last decade due to changing technology. Consider eligibility and other factors before creating an independent contractor agreement.