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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He starts by directing them to legaltemplates.net through a provided link. Upon arriving on the site, he navigates to the "Business Forms" section and selects "Service Contracts," specifically the "Independent Contractor Agreement." Matthew chooses Texas as the state for the agreement and demonstrates how to fill out the client's general information, which can be either the contractor or the client. He emphasizes the importance of detailing the services provided, the method of compensation, and how expenses will be reimbursed.