Thanks for responding.

My client and wife are citizens of Chile. Came to Florida on 09/07/19 and left 10/26/19.

They came for daughter's medical treatment.

Entered US with passports on the ESTA Visa waiver program

The Nanny, citizen of Philipines had a B-1 visa

She was paid $2,650.00

How would I file a tax return for client to pay "nanny tax"? I'm guessing Non-resident.

And also guessing that I have to apply for an ITIN number for nanny?

Much appreciate your input!!