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An independent contractor agreement, also known as a 1099 agreement, allows clients to hire contractors for specific jobs. Unlike employees, independent contractors do not have taxes automatically deducted from their payments and must handle tax payments themselves. This distinction between independent contractors and employees includes various legal differences, with contracting offering more flexibility but less stability. The prevalence of independent contractor positions has increased significantly over the past decade, largely due to advancements in technology. Both employers and workers should consider several factors regarding independent contractor agreements, including the eligibility of the work before drafting the agreement.