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An independent delivery driver contract is established between a company and a driver tasked with delivering goods or services to customers. Independent delivery drivers operate as contractors, performing short to medium distance deliveries primarily for food companies and businesses like Amazon. With the growing demand for delivery services, drivers are now serving various industries. As independent contractors, they must complete a W-9 form and will receive a 1099 form from each company for tax purposes. This process is repeated for each company they work with. The tutorial provides insights into common examples of independent delivery drivers and guidance on creating a proper contract.