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A personal service contract establishes a working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, encompass activities in fields such as accounting, architecture, consulting, engineering, health (including veterinary), law, and performing arts, and are typically intangible. Consulting is one of the broadest areas within personal services. Prior to hiring an independent contractor or accepting contractual work, it's essential to draft a comprehensive agreement. At minimum, the contract should include the names of the parties involved, the date of agreement, and other necessary details to ensure clarity and protect both parties.