An independent contractor agreement—also known as a 1099 agreement or freelance contract—is a contract between a client willing to pay for the performance of services by a contractor (person, sole-proprietor, or single-member LLC) who is willing to perform the services. Under the Internal Revenue Code (26 U.S.C. §3509), an independent contractor is not an employee, and the client hiring an independent contractor is not responsible for tax withholdings and payment of FICA taxes. An independent contractor agreement should be in writing, and will usually address issues such as the (1) scope of the work (description of the services); (2) terms and length of the project or service; (3) payment details, including fee deposits and billing procedure; and (4) confidentiality, non-solicitation, and dispute resolution clauses.

In Washington State, an independent contractor agreement is a legal document that outlines the terms of a business arrangement between a client and a contractor who is not considered an employee. This distinction is important for tax purposes, as outlined in the Internal Revenue Code (26 U.S.C. §3509), which indicates that clients are not responsible for withholding taxes or paying FICA taxes for independent contractors. In Washington, as in other states, it is advisable for the agreement to be in writing to clearly define the relationship and expectations. The written contract typically includes the scope of work, project duration, payment terms, and clauses related to confidentiality, non-solicitation, and how disputes will be resolved. It's important to note that Washington may have specific state statutes that govern the classification of independent contractors and the enforceability of contract terms, so it's recommended to consult with an attorney to ensure compliance with state law when drafting or entering into such agreements.