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An independent contractor agreement allows a client to hire a contractor for a specific job, also known as a 1099 agreement. Unlike employees, contractors must file their own taxes and don't have taxes automatically deducted from their payments. Independent contractors offer more flexibility but less stability compared to employees. Independent contractor positions have grown rapidly in recent years due to changing technology. Before drafting an agreement, both employers and workers should carefully consider the eligibility of the work and other legal differences between contractors and employees.