I want to exempt a sole proprietor who owns several restaurants, each with a dfferent name. He meets all the requirements. My question is: Do I file a separate DEP for each restaurant (i.e.John Doe DBA Good Food Cafe) or just one in his name only? I think I should file one for each restaurant name but I'm not sure. Thanks

Are all the accounts held under John Doe's TIN? or does each business have a EIN?

All accounts use the sole prop's SSN except some set up as "private clubs" for liquor sales.

If they are all sole proprietorships, you only have one customer: John Doe who has one SSN; you file one form listing all the DBAs.

Thanks for your help.