A 1099 independent contractor agreement is a legal document that outlines the terms and conditions of the working relationship between a business or client and an independent contractor. It’s especially important because it’s different from hiring and managing employees. The 1099 contractor agreement is named after the IRS Form 1099-MISC, which is used to report income earned by independent contractors. It specifies the nature of the work, payment details, responsibilities, and other important aspects of the contractor’s engagement with the business. The agreement helps establish the contractor’s status as a non-employee and clarifies the rights and obligations of both parties involved.