What are your state's requirements for partnerships? Are they supposed to register at the state or local level in order to do business? If so, and the partnership hasn't you should pull the plug on the exemption. If you believe the partnership never should have had an exemption, you should contact FinCEN for a back-filing determination.
As for the corporation, if your state law indicates it's doing business illegally until its filings are up to date, you should pull its exemption, too.
Partnerships can "do business as" a trade name. So can corporations, LLCs, etc. If you think that "dba" equates with sole proprietorships, you're mistaken. A business may need to register its trade name in order to operate under a fictitious name.
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8