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hi im isaac rodriguez how to dissolve a corporation and go back to a sole proprietorship the rules to dissolving a corporation are going to vary depending upon the state that you live definitely check with your accountant and your attorney for example in new york state you would need to make an application to the tax authority the irs in new york state requesting the dissolution of the corporation youd have to file a final tax return for the company and there are other things that you would need to know again youd have to speak to your accountant about that to go back to a sole proprietorship is fairly straightforward whatever operation that it is that youre doing you would record the revenues and expenses in a portion of your personal return where would be recorded as a total proprietor so thats how you dissolve a corporation and go back to being a sole proprietor