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An independent contractor agreement is a contract permitting a client to hire a contractor for specific tasks, often referred to as a 1099 agreement due to the IRS form needed for tax purposes. Unlike employees, independent contractors do not have taxes automatically deducted from their payments and must handle tax payments themselves. This distinction underscores various legal differences between contractors and employees. While independent contracting typically offers more flexibility, it may come with less stability. Over the past decade, the number of independent contractor roles has increased significantly, driven by technological changes. When drafting an independent contractor agreement, it’s essential to evaluate the eligibility of the work involved.