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An independent delivery driver contract is established between a company and a driver who delivers goods or services to customers. Independent delivery drivers work as contractors, assisting various industries, including food, e-commerce (like Amazon), and newspapers. They typically handle short to medium-distance deliveries and are increasingly in demand across diverse sectors. As non-employees, independent drivers must fill out a W-9 form and will receive a 1099 form from each company, which is used for tax filing. This process is repeated for each company with which they contract. The tutorial emphasizes the importance of understanding these contracts and their implications for independent drivers.