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An independent delivery driver contract is established between a company and a driver who delivers goods or services to customers. Independent delivery drivers operate as contractors, delivering products for various industries, including food, retail, and services. They typically handle short to medium-distance deliveries for companies like Amazon and food businesses, with increasing demand leading to a broader range of delivery tasks. Since they are not employees, independent delivery drivers must complete a W-9 form and will receive a 1099 form from each company, which they use to file taxes annually. This contract-based arrangement outlines the terms of their work and responsibilities.