An independent contract, also known as the 1099 agreement, is a contract between a customer willing to pay for the provision of services by a contractor. According to the Internal Revenue Service (IRS), an independent contractor is not an employee and the client is therefore not responsible for tax deductions. In most cases, the contractor is paid per workstation and not by the hour, unless the contractor is a lawyer, accountant or equivalent. It`s easier than ever to find freelancers for almost any type of project. There are many online resources to find contract workers for technical gigs such as app building, website creation and content writing. You can also find links online with people to perform on-site work such as lawn maintenance, home repair or dog walk.