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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He begins by directing them to legaltemplates.net via a provided link. Once there, he navigates to "business forms" and selects "service contracts," specifically the independent contractor agreement. He chooses Texas as the state for the contract. Matthew emphasizes filling in general information for both the client and the independent contractor, including names and addresses. He instructs viewers to specify the services provided, how compensation will be handled, and the terms for expense reimbursement. The video outlines the necessary steps to complete the agreement effectively.