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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. The IRS defines personal services as activities in fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts. These services are typically intangible, meaning the final product cannot be physically held. Consulting is one of the broadest categories within personal services. Before hiring an independent contractor or entering into a personal services agreement, it is important to create a comprehensive contract, which should at a minimum include the names of the parties and the date.