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A personal service contract establishes a working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, include activities in fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are usually intangible. Consulting is among the broadest areas within this industry. Before hiring an independent contractor or entering into a personal services agreement, a firm contract should be created. At a minimum, the contract should include the names of the parties and the date.