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In this video, Matthew guides viewers on how to create an independent contractor agreement. He starts by directing them to the legaltemplates.net website via a link. Once there, he navigates to the business forms section and selects "service contracts," specifically the independent contractor agreement option. He chooses Texas as the state for the agreement. Matthew emphasizes entering the client’s information, followed by the independent contractor's details. Viewers are instructed to specify the type of services provided and outline the payment structure, including compensation and expense reimbursement details.