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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to legaltemplates.net, where they can access business forms. Matthew focuses on selecting the independent contractor agreement under service contracts. He chooses Texas as the state for the agreement and outlines the information needed: the client's (Mr. Ed's) details and those of the independent contractor. He emphasizes providing specifics about the services rendered, how the independent contractor will be compensated, and reimbursement for expenses.