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In this tutorial, Matthew guides viewers on creating an independent contractor agreement. He starts by directing them to legaltemplates.net via a provided link to access business forms. After selecting "Service Contracts," he chooses "Independent Contractor Agreement" and opts for Texas as the state. The tutorial highlights the need to input client and contractor information, specifying whether the user is one or the other. Viewers are instructed to detail the services provided, outline compensation terms, and indicate how expenses will be reimbursed. The video aims to help users fill out the necessary elements of the agreement effectively.