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An independent delivery driver contract is established between a company and a driver responsible for delivering goods or services to customers. Independent delivery drivers work as contractors, delivering products for various industries, including food services and retailers like Amazon. They typically handle short to medium distance deliveries. As independent contractors, they are not employees, which requires them to complete a W-9 form and receive a 1099 form from the company to report income for tax purposes. This tax process is necessary for each company they work with due to their contractor status.