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In this video tutorial, Matthew demonstrates how to create an independent contractor agreement. He directs viewers to click on a link that leads to LegalTemplates.net, where they can find business forms. After selecting "Service Contracts" and the "Independent Contractor Agreement," he chooses Texas as the state. Matthew explains that viewers will need to input general information for the client (Mr. Ed) or the contractor. He then guides users to specify the services provided and details regarding compensation and expense reimbursement for the independent contractor. This process helps ensure that all necessary information is included in the agreement.