You may stop filing reports, if you:
Have discontinued paying wages and if you do not expect to pay wages in the future, and have notified DWS of this in writing.
Have notified DWS in writing that you have sold your business and have furnished information showing the date of the sale, the name and address of the new owner, and you have submitted your final report.
Have permanently discontinued business with no successor, have notified DWS in writing of the date you closed, and have submitted your final report. If you close temporarily or seasonally for one or two quarters, you should continue to file quarterly reports.