Controlling Persons - Data Model

This guide provides an overview of the Controlling Persons data model supported on the Taxbit Account Owner object. Controlling person data is used for certain entity account owners where reporting requires information about the persons who ultimately own or control the entity, rather than only the entity itself.

In this guide, you can review the fields available for each controlling person record. This data model is intended to support CARF/DAC8-related reporting workflows and helps ensure the required controlling person information can be provided alongside account owner data when applicable.

Field	Description
Name	Name of the controlling person
Address Line 1	Address of the controlling person
Address Line 2
Address City
Address State
Address Country
Address Postal Code
Mailing Address Line 1	Mailing address of the controlling person
Mailing Address Line 2
Mailing Address City
Mailing Address State
Mailing Address Country
Mailing Address Postal Code
Date of Birth	Date of birth of the controlling person
Tax Residencies & TINs	See Tax Residency section below
City of Birth	The city of birth of the controlling person
Country of Birth	The country of birth of the controlling person
Role	The role this person has in controlling the entity
Ownership Percentage	The percentage of the entity that is owned or controlled by the controlling person

 

Tax Residencies

A list of the associated Account Owner's tax residencies.

Field	Description
Country	The country code of the tax residency.
TIN	The Account Owner's Taxpayer Identification Number for this tax residency.
TIN Type	The type of TIN for this tax residency.
TIN Not Required	Indicates that a TIN is not required for this tax residency.
TIN Not Required Reason	The reason a TIN is not required for this tax residency.
TIN Not Required Reason Other	Additional explanation for why a TIN is not required, used when tin_not_required_reason is OTHER.