Single CTR with the individual's information set up with item 2a checked and item 22 reflecting both account numbers and total of $13000; and the business's information set up with item 2c checked, and item 22 with only the business's account number and $12,000. This assumes the business is separate from the individual.
If the business is a sole proprietorship and the individual making the withdrawals is the owner, there's only one person reported -- the individual, again with item 2a checked, the business name (if he uses a DBA) in item 8, and the full $13,000 and both account numbers in item 22.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8