An independent contractor (in the United States, also known as a 1099-form worker; hereinafter, the Contractor) is a contractor, who is an individual and who provides another legal entity with his or her marketables, usually, services. The Contractor's products are specified under terms of a contract or a verbal agreement.
The Contractor is also a legal term that the Internal Revenue Service (IRS) utilizes in order to distinguish the Contractors from employees. Unlike an employee, the Contractor does not work regularly for an employer, but works as and when required, during which time he or she may be subject to law of agency. The Contractors are usually paid on a freelance basis. The Contractors often work through a limited company or franchise, which they themselves own, or may work through an umbrella organization.