My husband is a sub contractor for one company. Our accountant made us incorporate years ago but payroll taxes are killing us to pay ourself.

As a general matter, a single-person business will have the lowest possible operating costs if it operates as an unincorporated sole proprietorship. The principal reason for incorporating is limiting liability. That's not a factor in your husband's business. By doing away with the corporation, you will avoid multiple tax returns and franchise taxes. There should be no meaningful change in the way the income is taxes for income tax purposes, but the nuisance fees will go away. This is not intended as legal or tax advice, because there may be other facts necessary for a complete understanding of your circumstances. You should rely on the advice of your own attorney or accountant and not on advice you receive through a computer.