IRS News - Closing a sole proprietorship 

https://www.irs.gov/newsroom/closing-...

https://accountinginstruction.info/

A sole proprietor - someone who owns an unincorporated business by themselves – must take certain actions if they want to close their business. They must file final forms and schedules whether they've been in business a few months or many years. Here's information on typical final forms and schedules that a sole proprietor needs to file when ceasing operations.