I apologize if it was not clear. If you are an individual that is running a business and is paying self-employment taxes, then you are a sole proprietor by definition. You do not have to declare yourself to be a sole proprietor, just by virtue of the fact that you are running a business as a sole individual, that makes you a sole proprietor. In other words, what you are describing as "an individual who pays self-employment tax" is a sole proprietor. As long as you have business income and expenses to report, you can take the deductions you are entitled to.
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