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An independent contractor agreement allows a client to hire a contractor for a specific job and is sometimes referred to as a 1099 agreement, named after the IRS form independent contractors must file. Unlike employees, independent contractors are responsible for their own tax payments, as taxes are not deducted from their earnings. This arrangement has legal distinctions from employment, notably offering greater flexibility but less stability. Over the past decade, independent contractor roles have surged faster than overall workforce growth, partly due to technological changes. When creating an independent contractor agreement, it’s important to evaluate the eligibility of the work involved.