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An independent contractor agreement is a contract that enables a client to hire a contractor for a specific job, often referred to as a 1099 agreement, named after the IRS form required for independent contractors. Unlike employees, independent contractors are responsible for paying their own taxes, as deductions are not automatically made from their payments. This distinction highlights several legal differences between independent contractors and employees. Independent contracting generally provides greater flexibility but less stability. Over the last decade, the growth of independent contractor positions has outpaced the overall workforce, partly due to advancements in technology. Employers and workers should consider eligibility and other factors when drafting an independent contractor agreement.