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An independent contractor agreement is a contract for hiring a contractor for specific jobs, often referred to as a 1099 agreement due to the IRS form required for contractors' tax filings. Unlike employees, independent contractors do not have taxes automatically deducted from their payments, requiring them to manage their own tax payments. This contract reflects key legal differences between independent contractors and employees. While independent contracting provides more flexibility, it also comes with less stability. In recent years, the number of independent contractor positions has increased significantly, driven by technological changes. Employers and workers should carefully consider work eligibility and other factors before creating such agreements.