There are two businesses with seperate EIN numbers, Company A and Company B. These two businesses have two seperate conductors, John and Bill. John makes a cash deposit of $4,700.00 cash deposit into Company A and a $4,800.00 deposit into Company B. Bill makes a cash deposit of $5,400.00 into Company A and a $5,000.00 cash deposit into Company B. So the totals are:

Company A: 10,100.00
Company B: 9,800.00
John: 9,500.00
Bill: 10,400.00

How should I proceed with the CTR? Should I have one CTR with the combined deposit totals of both businesses and list both conductors?

I would file one CTR- 19,900 cash in. I would list both businesses and both transactors.

Both of the deposits by Bill are reportable because they aggregate to over $10,000. Both of the deposits to Company A are reportable, because they aggregate to over $10,000.

But John's deposit to Company B is not reportable, because whether you aggregate it by conductor (John's total is $9500) or by party on whose behalf they're conducted (B's total is $9,800) the total is not reportable.

So, I'd do a single CTR with Section A entries for Company A and Company B and Section B entries for John and for Bill, but I'd report a total of $15,100: John's $4,700 deposit plus Bill's $10,400 combined deposits.