I am a home employer. I employ one person to care for my mother in my home. I have filed a DBA in my county here in Michigan, and payroll taxes (unemployment, state, fed, etc.) are payed for that employee. I want to disolve my "business", but I am not sure what forms must be filed, and to whom they must be sent. I imagine that I must notify both the state of Michigan, and the Federal Government, but I do not know what to file to get this done.

adeena

I don't know about Michigan, but several of the normal tax forms (state of VA) I had to fill out always had an option saying that that would be my last filing. I believe the federal forms had the same... just make sure you either do a filing (for $0) or resolve this because you can be fined for not making a filing at all, even if you don't owe any tax.

Hope this helps a little! Just call the federal IRS and the Michigan tax authority. This is done all the time!

-Adeena
Author of "Cute Little Store: between the entrepreneurial dream and business reality" and "Cute Little Store 2: what ever happened to that cute little store?"