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Instructions for Section K - Business Contacts and Responsible persons(s) (RP)

Use Form DTF-17.1, Business Contact and Responsible Person Questionnaire, to obtain the required information for each business contact or RP of the business. Retain a copy of this questionnaire  for your records for each person.

See Glossary of Terms for definitions of certain terms or phrases used in this section.

Business contacts

You must provide the following information for all the business contacts of the business:

  • ownership percentage*
  • profit distribution percentage*
  • home address
  • home phone number
  • email address

*Not required for business contacts of government entities, trusts, and estates.

Responsible persons

You must also provide the following information for any business contacts who are responsible persons of the business:

  • social security number (SSN)
  • effective date of assuming responsibility
  • country of residence

A responsible person generally includes anyone who does any of the following:

  • is actively involved in operating the business on a daily basis
  • is involved in deciding which financial obligations are paid
  • is involved in personnel activity (such as hiring or firing employees)
  • has check signing authority
  • prepares tax returns
  • authority over business decisions
  • is a tax manager or general manager

In addition, certain owners, officers, partners, and members of LLCs are automatically considered responsible persons, even if they have no involvement in or control of the business's affairs.

The following chart provides a listing of the individuals who are considered business contacts or RPs of a business by entity type. This list is not all inclusive; others with a duty to act for the business may also be considered RPs of the business.

Entity type

Business contacts

Responsible persons?

Individual (Sole proprietor)

Owner

Yes

Partnership, LP, or LLP

All general partners

Yes

Any limited partner, who

  • actively runs the business;
  • has been designated as the tax matters partner or person responsible for tax issues; or
  • has at least 20% ownership or profit distribution percentage.

Yes, if the limited partner does any of the following:

  • is actively involved in operating the business on a daily basis
  • is involved in deciding which financial obligations are paid
  • is involved in personnel activity (such as hiring or firing employees)
  • has check signing authority
  • prepares tax returns
  • authority over business decisions
  • is a tax manager or general manager

LLC

All members

Yes

Appointed manager (if a Manager-managed LLC)

Yes

Corporation

CEO

Yes, if the corporate officer does any of the following:

  • is actively involved in operating the business on a daily basis
  • is involved in deciding which financial obligations are paid
  • is involved in personnel activity (such as hiring or firing employees)
  • has check signing authority
  • prepares tax returns
  • authority over business decisions
  • is a tax manager or general manager

CFO

President

Vice President

Treasurer

Secretary

Any shareholder, who

  • owns more than 50% of the shares of the voting stock of the corporation, or
  • has at least 20% ownership or profit distribution interest.

Yes, if the shareholder:

  • does any of the following (regardless of the amount of ownership or profit distribution interest):
    • is actively involved in operating the business on a daily basis
    • is involved in deciding which financial obligations are paid
    • is involved in personnel activity (such as hiring or firing employees)
    • has check signing authority
    • prepares tax returns
    • authority over business decisions
    • is a tax manager or general manager
       
  • owns more than 50% of the voting stock of the corporation
Updated: