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In this video, Matthew guides viewers on creating an independent contractor agreement. He instructs to click on a link that leads to legaltemplates.net, where users can access business forms. He demonstrates how to find the independent contractor agreement under service contracts. Choosing Texas as the state, he explains that viewers will need to input the client's information and that of the independent contractor. Matthew emphasizes the importance of detailing the services provided and how the independent contractor will be compensated, including reimbursement for expenses. He encourages viewers to follow the outlined steps to complete the agreement.