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In this video tutorial by Rainie from Oh So Simply, she guides viewers through the process of filing taxes, specifically for nannies. Rainie addresses the question of whether a nanny should file as an employee or an independent contractor. She reassures viewers that the video is suitable for anyone, regardless of their tax filing status, as she demonstrates how to prepare numbers and paperwork needed for online tax filing. Rainie also provides a timestamp for those who wish to skip to the main tutorial. For those curious about the employee vs. independent contractor filing, she hints at a brief explanation available later in the video.