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An independent contractor agreement is a contract allowing a client to hire a contractor for specific jobs, also known as a 1099 agreement, named after the IRS form required for independent contractors. Unlike employees, independent contractors do not have taxes automatically deducted from their payments and must file and pay their own taxes. This distinction, among others, highlights the legal differences between the two employment types. Independent contracting offers greater flexibility but less stability. Over the past decade, the growth of independent contractor positions has outpaced that of the general workforce, partly due to evolving technology. Considerations for drafting an agreement include determining if the work is eligible.