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 paid 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.