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An independent contractor agreement allows a client to hire a contractor for specific jobs. It's also referred to as a 1099 agreement, named after the IRS form independent contractors must file. Unlike employees, independent contractors do not have taxes automatically deducted from their payments and are responsible for paying their own income taxes. This arrangement highlights key legal differences between independent contractors and employees, with the former offering greater flexibility but less stability. In recent years, independent contractor roles have surged, influenced by evolving technology. Before creating an independent contractor agreement, it's important to assess whether the work qualifies for such an arrangement.