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In this tutorial, Matthew explains how to create an Independent Contractor Agreement using LegalTemplates.net. He directs viewers to click on a link under the video to access the site. Once there, he navigates to "Business Forms," then selects "Service Contracts," followed by "Independent Contractor Agreement." Matthew uses Texas as the chosen state for the agreement. He details entering the general information for both the client and the independent contractor, and instructs on specifying the services provided. Finally, he covers sections on compensation and expense reimbursement for the contractor.