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In this video tutorial, Matthew explains how to create an independent contractor agreement. He directs viewers to a link that leads to legaltemplates.net, where they can access business forms. He navigates to the service contracts section and selects the independent contractor agreement, choosing Texas as the state. He emphasizes the importance of filling out general client information, including the client’s details and those of the independent contractor. Matthew instructs viewers to specify the services provided, outline compensation, and detail how expenses will be reimbursed, ensuring all necessary components of the agreement are addressed.