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generally a subcontractor agreement is between a contractor that hires a subcontractor to assist in the completion of a project or service the agreement should outline all duties liabilities and responsibilities of the subcontractor along with any other conditions businesses use IRS form w-9 to prove that the individual or entity is allowed to work by presenting their name and social security number or employer identification number when do you need a subcontractor agreement a subcontractor agreement could be used when an independent contractor is not able to perform all of the duties necessary to complete a project this is common in the construction industry when specialty tasks are needed to be completed for the entire project to be finalized [Music]