| A
                                      sole proprietor is someone who owns an unincorporated business by himself or
                                      herself. However, if you are the sole member of a domestic limited liability
                                      company (LLC), you are not a sole proprietor if you elect to treat the LLC as
                                      a corporation.              If you
                                are a sole proprietor use the information in the chart below to help you determine
                                some of the forms that you may be required to file.  
                                    
                                        
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                                                IF you are liable for: 
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                                                THEN use Form: 
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