Melt chocolate in small saucepan over low heat. With 3/4 inch brush, coat inside of 30 paper candy cups with melted chocolate. Refrigerate 15 minutes or until set.
Heat eggnog in small saucepan over low heat just until eggnog comes to a simmer. Remove from heat. Add vanilla chips, stir until melted. Refrigerate about 30 minutes or until mixture begins to firm up.
Spoon about 1 teaspoon eggnog filling evenly into each chocolate cup. Refrigerate or freeze until ready to serve.
Just before serving, sprinkle nutmeg over filling in cups. If desired, peel paper cups from truffles before serving.