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A personal service contract defines the working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, include activities in areas such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, meaning the final product isn't a physical item. Consulting represents a significant area within personal services, but any related trade can use such a contract. Essential elements to include in the contract before hiring an independent contractor or accepting work are the names of the parties involved and the date.