Comments as a result of your clarification:
- Filing form 8832 was not necessary or required. A single member LLC is by default a sole proprietorship (disregarded entity).
- File your Schedule C as you have done in the past. There is no place to indicate it is a final Schedule C. So going forward you will just not prepare it for this business activity.
- No form 966 necessary
- Depending on whether you sold the business or the business assets, will dictate whether additional forms may need to be filed; form 4797, Schedule D or form 8594. If this is the case, I would recommend you consult with a tax professional for guidance.
- The EIN assigned to your business will be permanently associated with that business; hence you can't cancel it, nor do you need to notify the IRS.
- The key for you is making sure all your Michigan tax accounts get closed appropriately; Certificate of dissolution (CSCL/ CD 731) and a final sales tax report. I would call each department to make sure you understand the necessary steps involved. Don't assume anything.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
