I've read several discussions on this site, but I am still confused. Assume a household nanny works in New York for less than a calendar quarter and makes about $700-800. As an employer, I do not need to withhold SS or FICA. I also do not need to pay FUTA. However, I do need to pay NY state unemployment taxes. At the end of the year, what do I provide the nanny? I know do not provide a W2 because I did not withhold SS or FICA. I also know I do not provide a 1099 as the nanny does not qualify as an independent contractor. Since the nanny's wages were reported to NYS, I assume I need to provide the nanny some type of report regarding the nanny's wages. So what should I do?