I would file all the end of year forms W2, 941 or 944 and deposit taxes .. the worst thing would be you would have to pay fines for not filing on time. (Hint, it's not about when you earned the money but when you were paid" that you need to file ) Fines are probably very unlikely unless audited, and still you have extentions. Then start keeping payroll. As long as taxes are paid That's the main concern.
