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A personal service contract establishes a working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, encompass activities in fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, meaning their output cannot be physically held. Consulting represents one of the broadest categories within personal services. Before hiring an independent contractor or accepting personal services work, a firm agreement is essential. The contract should at least include the names of the involved parties and the date.