"This forum makes you keep sentences short"

Well, you put your question as the Title, which is a limited space. Then, you left the input panel for Question Text completely blank 🙂 And this is a huge space.

There is a lot of available space, but it is for each type of input.

"The question is can one taxpayer apply for both payments."

 You don't have just one taxpayer. The person you are working with is an employee of a corporation and also runs a sole proprietorship. That = 2.