Tax in Small Business: Tax Update (Filing Season 2021) Question 28 of 35. Which taxpayer would use Form 72022 Miguel is a sole proprietor with no employees. He was unable to work for two weeks while he look care of his wife, who tested positive for COVID-19 Graciella is a sole proprietor with three employees. She paid two employees while they were out of work to care for their children while local schools were closed. James is a sole proprietor with no employees. He also works for an employer. During the year, Jernes missed five days of work at his Form W-2 job due to his daughter's school closing, but he was able to perform services in his self-employment activity for those days. Bea is a sole proprietor with two employees. She paid both employees while her business was closed due to a state COVID related mandate Mark for follow up