We have an individual who own several different businesses with different tax ID numbers. Each business has a different loan and the owner is a guarantor on each loan. On our concentration of credit report for large line borrowers do we need to include all the business loans together for the guarantor or separate the businesses out.

That will depend. Individual businesses could very well fall into industry concentrations and also be in the overall relationship aggregation. For exposure to one borrower, this might depend upon how it is treated under legal lending limit aggregation rules, or similar considerations.