This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Current revision Publication 334 (PDF PDF | HTML | eBook EPUB) Recent developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Changes to the 2018 Publication 334 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-MAR-2020 Other items you may find useful All Revisions for Publication 334 Sharing Economy Tax Center Other Current Products