"Put yourself on payroll even though you file Schedule C? I think that's a great idea!  I've been trying for years to get you to send in that little quarterly payment voucher for estimated taxes, but you just won't do it.  Now you can pay someone else to fill out a three-page return! And that qualifies you to pay unemployment taxes, also.  Not that you would ever be allowed to collect unemployment benefits by saying you laid yourself off.  There are rules against that."