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In this video tutorial, Matthew guides viewers through creating an independent contractor agreement. He instructs viewers to click the link provided to access legaltemplates.net, where they can begin with various business forms. Selecting "service contracts," he focuses on the independent contractor agreement option. Viewers are prompted to choose a state, with Texas being highlighted as a personal preference. Matthew explains the importance of entering client and contractor information, detailing the services provided. He also emphasizes specifying compensation methods and expense reimbursement in the agreement.