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In this video, Matthew provides a tutorial on creating an independent contractor agreement. He directs viewers to a link for legaltemplates.net, where they can access business forms. After navigating to service contracts and selecting the independent contractor agreement, he suggests choosing Texas as the state. Matthew explains the process of inputting client information, whether for the client or the independent contractor. He emphasizes entering details regarding the services provided, compensation methods, and expense reimbursements. The tutorial aims to guide viewers through the essential steps of setting up a formal agreement.