Non-School Provider Handbook
Step Up For Students welcomes feedback from parents and guardians to help improve this handbook. We encourage you to share your suggestions using the Parent Handbook Feedback Form.
Table of Contents
2026-2027 Non-School Provider Handbook
Overview
The Florida Tax Credit (FTC) Scholarship, Personalized Education Program (PEP), Family Empowerment Scholarship for Educational Options (FES-EO), Family Empowerment Scholarship for Students with Unique Abilities (FES-UA), and the New Worlds Scholarship Accounts program (NWSA) are scholarships that help parents and guardians customize their student’s education.
The FTC and FES-EO scholarships help families pay for full-time private school tuition and fees. Families may use remaining funds for other education-related expenses allowed by law.
The FES-UA scholarship helps parents and guardians of students with a qualifying disability customize their student’s education with different education options, including tuition and fees at eligible schools, therapies, and products.
The Personalized Education Program (PEP) supports parent-directed learning for students who are not enrolled in a school on a full-time basis.
The New Worlds Scholarship Accounts program supports students in VPK or who are attending public school in grades K-5 who are struggling with reading or math.
The scholarships function like bank accounts from which a parent or guardian directs funds to pay for authorized expenses.
Step Up For Students is a nonprofit Scholarship Funding Organization (SFO) approved by the State of Florida to administer education choice scholarship programs.
This handbook helps guide providers who offer services to scholarship students.
About Step Up For Students
Our Work
Step Up For Students is a nonprofit Scholarship Funding Organization approved by the state of Florida to administer the Florida Tax Credit, Florida Empowerment Scholarship for Educational Options, and Personalized Education Program and other education choice programs.
To explore the various programs administered by Step Up For, we invite you to watch these helpful videos.
Our Mission
Beyond administering scholarship programs, our mission is to empower families to access the best possible learning options for their children. Since 2002, we have worked to be deeply integrated in the community, highlighting innovation in education and sharing inspiring family stories. To learn more about how we put our mission into action, please visit our website.
Scholarship Eligibility Requirements
Florida Tax Credit, Family Empowerment Scholarship For Educational Options, and Personalized Education Program Scholarships
The FTC, FES-EO, and PEP scholarships are available to students who are:
- Florida residents
- Dependent children of active-duty members of the United States Armed Forces who have received Permanent Change of Station (PCS) orders to Florida (new students only)
- Renewing PEP students whose home record or state of legal residence is Florida and have received PCS orders outside of Florida; and
- Eligible to enroll in grades K-12 in a Florida public school.
A student entering kindergarten must be five (5) years old on or before September 1st of the school year of their scholarship application.
Family Empowerment Scholarship For Students With Unique Abilities
The FES-UA scholarship is available to students who are:
- Age three (3) or older (with a 3rd birthday on or before December 31st of the year their parent or guardian applies for a scholarship) or eligible to enroll in a Florida public school
- Younger than twenty-two (22) years old,
- Florida residents, or dependent children of active-duty members of the United States Armed Forces who have received Permanent Change of Station (PCS) orders to Florida or renewing students whose home record or state of legal residence is Florida and have received PCS orders outside of Florida, and
- The subject of an IEP dated within the last three (3) years or who have a diagnosis listed on the FES-UA scholarship page.
New Worlds Scholarship Accounts
⚠️ Important: Please note that the New Worlds Scholarship Accounts Program will not receive any further funding from the State of Florida. Students with NWSA funds remaining in their account from a previous school year may continue to spend them until they are gone.
Funding For Scholarships
Funding Amounts
Scholarship funding amounts are determined by the Florida Legislature annually. Step Up For Students will publish the funding amounts as soon as they are available.
FES-UA families can refer to the 2025-2026 funding chart for an overview of funding amounts.
FES-EO/FTC families can refer to the 2025-2026 funding chart for an overview of scholarship amounts.
To understand how the scholarship funding amount is determined, please see the information below.
The amount of scholarship funding a student receives is based on two factors:
- The student’s grade level
- The student’s county of residence
- (For FES-UA ONLY) The level of special education services they receive
The funding amount, based on the student’s grade level and county of residence, will be determined with Quarter 1 funding, and any grade level or county changes made after Quarter 1 funding will not impact funding for that school year.
Scholarship funding is prorated based on the dates when the student accepts a scholarship and approves their first quarterly payment:
- Students who accept a scholarship and approve their first quarterly payment by September 30, 2026, will receive 100% of the total award amount for that school year
- Students who accept a scholarship and approve their first quarterly payment by January 15, 2027, will receive 50% of the total award amount for that school year
Studentswho do not accept a scholarship and approve their first quarterly payment by January 15, 2027, will not receive scholarship funding for the 2026-2027 school year.
Scholarship Funding Schedule
FTC, PEP, and FES scholarship funds are deposited into the student’s scholarship account on a quarterly basis. NWSA scholarship funds are deposited into the student's scholarship account once per year upon being found eligible.
Step Up For Students must verify a student’s eligibility to participate in a scholarship program at least thirty (30) days before receiving funding from the state for that student. This does not apply to NWSA students.
To receive scholarship funding:
- FES-EO and FTC students must confirm enrollment at an eligible private school in EMA
- UA students must submit an IEP or doctor’s diagnosis of their eligible disability in EMA
- PEP scholarship students must complete and annually revise a Student Learning Plan in EMA, and prior year PEP scholarship students must submit their annual assessment results in EMA
FTC and FES-EO studentswho do not complete their enrollment and PEP students who do not complete an SLP and submit Assessment Results by January 15th will not receive scholarship funding for the 2026-2027 school year.
Once the Florida Department of Education receives a verified list of eligible students from Step Up For Students, they will send scholarship funds to SFOs quarterly on the following dates:
| Enrollment or SLP deadline | Funds delivered To Step Up For Students |
| June 15* | August 1* |
| July 15* | September 1* |
| September 15 | November 1 |
| December 15 | February 1 |
| February 15 | April 1 |
* There are two funding dates for the first quarter.
Step Up For Students may sometimes provide supplemental funding to students who were not funded on the schedule above. Step Up For Students will communicate this with impacted families by email.
Authorized Uses of Scholarship Program Funds
Scholarship program funds must be used for eligible expenses that meet the individual educational needsof the scholarship student.
Parents or guardians of students receiving scholarship funds may not take possession of funds at any time and are prohibited from being paid from scholarship funds for services provided to their own scholarship student.
If a parent or guardian receives a refund or rebate for any services or goods purchased with scholarship funds, those funds must be returned to Step Up For Students for deposit into the student’s scholarship account.
The following categories of items and services are approved uses for the scholarship funds. For a detailed description of documentation needed to meet eligibility criteria for each authorized use of scholarship funds, document checklists for service providers can be found here. Eligible expenses and credentialing details are outlined in the Purchasing Guide.
- Instructional materials
- Curriculum and curriculum materials
- Tuition and fees:
- At an eligible private school
- For full-time in-person learners (private school scholarship option students)
- For part-time (for PEP students only)
- For hybrid private school program (for PEP students only)
- For home education instructional program (for PEP students only)
- At an eligible post-secondary institution, including those participating in the National Council for State Authorization Reciprocity Agreements (NC-SARA)
- For dual enrollment
- For an approved pre-apprenticeship program
- For a full-time private tutoring program (for PEP students only)
- At an approved online or virtual provider
- As a private-pay student for Florida Virtual School
- At an eligible private school
- Standardized testing fees
- Contracted services provided by a public school or school district
- Part-time tutoring and Choice Navigator services
*Note: For purposes of the scholarship program, a home education instructional program as an authorized use of funds is different than a home education program as defined in Florida Statute 1002.01(1).
Instructional Materials
Electives
FES-EO, FES-UA, FTC, and PEP students may use their scholarship funds to pay for lessons, equipment, and consumables generally associated with electives or enrichment (non-core academic subjects).
Authorized Electives expenses include:
- Animal husbandry lessons
- Art lessons
- Club fees, including Scouts, 4H, and FFA clubs)
- Cooking lessons
- Drama lessons
- Enrichment classes
- Foreign language lessons
- Gardening and horticultural lessons or training programs
- Music lessons
- Mechanical lessons
- Photography and videography classes and courses
- Programming and digital production lessons
- Sewing lessons
- Woodworking lessons or training programs
Physical Education (P.E.)
FES-EO, FES-UA, FTC, and PEP students may use their scholarship funds to pay for physical education classes and equipment. Authorized P.E. expenses include sports lessons, fees, or equipment (subject to manufacturer’s age recommendations).
Specialized Services Provided By Approved Providers or A Hospital
FES-UA students may use their scholarship funds to pay for specialized services from an approved medical provider or a hospital. Approved providers include those who are:
- Licensed by the Florida Department of Health to perform the service,
- Approved as a provider by the Agency for Persons with Disabilities,
- Approved as a Specialized Instructional Services (SIS) Provider by the Office of Early Learning.
Approved services include:
- Applied Behavior Analysis (ABA) services by a Board-Certified Behavior Analyst (BCBA)
- Speech-Language services by a Florida Department of Health licensed speech-language pathologist (SLP)
- Occupational therapy services by a Florida Department of Health licensed occupational therapist
- Physical therapy services by Florida Department of Health licensed physical therapist
- Spoken language services by a Florida Department of Health licensed listening and spoken language specialist
- Psychotherapy or counseling by a Florida Department of Health licensed psychologist, school psychologist, mental health counselor, marriage and family therapist, or clinical social worker
- Vision therapy by a Florida Department of Health licensed Optometrist
An approved provider must provide services in the specialized area in which they are approved. Ineligible services include:
- A service that is not rendered by a provider in the specialized area
- Example: Occupational therapy services rendered by a psychologist
- Any other therapy or specialized service other than the services outlined above
- Example: Massage therapy, acupuncture, chiropractic therapy, etc.
- An educational program, home education program, or tutoring
Tutoring
To learn about certification criteria for private tutors, please visit the Become A Provider page on the Step Up For Students website.
Full-Time Private Tutoring
FES-UA and PEP scholarship students may use their scholarship funds to pay for full-time tutoring services. Providers who offer full-time tutoring services may accept direct payment by creating service offerings in the EMA Marketplace.
A full-time private tutor receiving ESA funds may not serve more than five (5) students at the same time. However, a full-time private tutor may provide tutoring for up to twenty-five (25) students at the same time if instruction takes place in a facility that meets these requirements:
- Any commercial building with a valid certificate of occupancy, library, community service, museum, performing arts, theatre, cinema, or church facility.
- Any facility or on any land owned by a Florida College System institution or university or similar public institution facility.
- Any facility recently used to house a school or childcare facility licensed under Florida Statute 402.305 within the preexisting zoning and land use designations of the facility without obtaining a special exception, rezoning, or a land use change so long as the provision of such tutoring meets all applicable state and local health, safety, and welfare laws, codes, and rules, including those pertaining to fire safety and building safety.
Full-time tutoring may be used to fulfill Florida compulsory school attendance requirements. It is not an allowable expense for the FTC or FES-EO scholarships, which require students to enroll on a full-time basis in an eligible private school.
To become a Full-Time Tutoring provider, review the External Guide and complete the Participation Agreement for Full-Time Tutoring found here.
Part-Time Tutoring
FES-UA, FES-EO, FTC, PEP, and NWSA students may use their scholarship funds to pay for part-time tutoring services.
Qualified part-time tutors have no minimum hour requirements and no maximum number of students they may serve at one time.
NWSA students may only use their scholarship funds to pay for part-time tutoring in literacy, reading, or math.
PEP Hybrid Eligible Private School Tuition & Fees
Eligible private schools may also enroll PEP students in PEP Hybrid learning if the student attends the school in-person at least two (2) full school days per week and their Student Learning Plan addresses the remaining instructional time. PEP Hybrid eligible private schools may choose to accept direct payment by creating service offerings in the EMA Marketplace but may not utilize the school enrollment function in EMA, which is for full-time, in-person learners only.
Not all FTC participating schools are PEP Hybrid eligible private schools. PEP Hybrid eligible private schools must be approved by the FLDOE to participate. Schools can call FLDOE’s toll-free hotline at (800) 447-1636, contact their local FLDOE Regional Managers or visit Requirements for Participating in State Scholarship Programs.
Full-time enrollment in a PEP Hybrid eligible private school is not the same as full-time enrollment in a traditional eligible private school, which is prohibited under the PEP program.
Home Education Instructional Program
FES-UA and PEP students may use their scholarship funds to pay for programs that provide courses or activities for home education students that enhance or enrich the student’s learning opportunities. Curriculum must be publicly available for review. The program’s tuition and fee schedule must be published. The program may not be online and must be provided by a business organization, not an individual.
To become a Home Education Instructional Program provider, review the External Guide and complete the Participation Agreement found here.
Pre-Apprenticeship Program
FES-UA students may use their scholarship funds to participate in an approved pre-apprenticeship program, which is an organized course of instruction in the public school system or elsewhere, designed to prepare a person sixteen (16) years of age or older to become an apprentice and is approved by and registered with the FLDOE and sponsored by a registered apprenticeship program. More information about FLDOE approved pre-apprenticeship programs can be found here.
Florida Virtual School As A Private-Pay Student
FES-UA, FES-EO, FTC, and PEP students may use their scholarship funds to attend the Florida Virtual School (FLVS) as a private-pay student. If a student attends FLVS, and their tuition and fees are paid by the county where the student lives and not with scholarship funds, they will lose their scholarship eligibility.
Eligible Postsecondary Institution, Including Dual Enrollment
FES-UA, FES-EO, FTC, and PEP students may use their scholarship funds to attend an eligible postsecondary educational institution, including:
- A Florida College System institution
- A state university
- A school district technical center
- A school district adult general education center
- An independent college or university that is eligible to participate in the William L. Boyd, IV, Effective Access to Student Education Grant Program
- An accredited independent postsecondary educational institution which is licensed to operate in Florida or is approved to participate in a reciprocity agreement
Specialized Summer & After-School Education Programs
FES-UA students may use their scholarship funds for this category. To qualify, these programs must be specialized to meet the needs of students with disabilities.
Overnight educational camps may be approved with pre-authorization and information showing the educational benefit to the student from a physician or licensed therapist.
Full- or half-day after-school educational programs may be approved with pre-authorization for students age sixteen (16) and up.
After-school or extended care programs with no educational benefit may not be paid for with scholarship funds.
Fees For Summer & After-School Education Programs That Improve Reading, Literacy, or Math Skills
NWSA students only may use their scholarship funds for this category. To qualify, these programs must help students improve their reading, literacy, or math skills.
FLDOE Approved Virtual Instruction Program (VIP) Providers & Online Course Providers
FES-UA, FES-EO, FTC, and PEP students may use their scholarship funds to attend Virtual Instruction Programs and online courses with providers approved by the FLDOE.
More information about virtual instruction providers approved by the FLDOE can be found here.
Transition Services Provided By Job Coaches
Transition services are a coordinated set of activities focused on improving the academic and functional achievement of a student with a disability to facilitate the student’s movement from school to postschool activities and are based on the student’s needs.
Music & Art Therapy
FES-UA students may use their scholarship funds to pay fees for services provided by a therapist who is certified by the Certification Board for Music Therapists or credentialed by the Art Therapy Credentials Board, Inc.
Horse Therapy
FES-UA students may use their scholarship funds to pay fees for services provided at a center that is a member of the Professional Association of Therapeutic Horsemanship International (PATH). Only the center must be a PATH member—each individual employee at an eligible center is not required to be a member.
Riding lessons are not considered horse therapy. For more information on horse riding and other sports lessons or instruction, see the Physical Education section.
Voluntary Prekindergarten Education, School Readiness, & Prekindergarten Programs Offered By An Eligible Private School
FES-UA students may use scholarship funds to pay for tuition and fees associated with programs offered by Voluntary Prekindergarten (VPK) Education Program providers approved under Florida Statute 1002.55 and school readiness providers approved under Florida Statute 1002.88. Eligible Fees for this category include:
- Application fees (payable in the Fiscal Year preceding the academic year)
- Registration fees (payable in the Fiscal Year preceding the academic year)
- Uniform fees (basic uniform pieces purchased from a school-required vendor; shoes and accessories are not eligible)
- Book fees
- Technology fees
- Graduation fees
These fees are prohibited and cannot be reimbursed using scholarship funds:
- Fundraising fees, donation fees, optional fees, or volunteer waiver fees
- School lunch fees
- Giving funds
- Therapies or services as fees (Credentialed Services including tutoring and therapies should be billed in their categories)
- Costs associated with scholarship management
- Nursery or daycare fees
- Any fees that are not mandatory or not educational
Contracted Services Provided By A Public School
FES-UA, FES-EO, FTC, and PEP students may pay for contracted services provided by a public school or public school district, including classes, extracurricular activities, after-school programs, summer school programs, and other services. Students doing so may not attend a public school on a full-time basis or use this option to meet regular school attendance requirements and must contract for these services as a private-pay student.
Public schools and school districts are not required to contract with scholarship students or service providers.
Services Provided By A Choice Navigator
A Choice Navigator is an individual who provides consultations to students on:
- Selecting, applying for, and enrolling in educational options addressing the academic needs of a student
- Curriculum selection
- Advice on career and postsecondary education opportunities
Choice Navigator services must be provided by a person who meets the same credentialing requirements as those listed in the part-time tutoring section.
Choice Navigators may not oversee or exercise control over the curricula or academic programs of a personalized education program student.
Setting Up An Account In EMA
Education service providers wishing to receive direct payment from families must set up a provider account in EMA and submit a catalog of eligible services. Providers that require a credentialed or certified individual must also create an account in EMA and link to the business provider account. More information on service categories that require a provider to have certain credentials is available in the Purchasing Guide.
Additional information, including explanations of different provider account types and school and provider checklists, is available through the school and provider page on the Step Up For Students website.
The phone number used for two-step verification when logging in to EMA must be compatible with multifactor authentication. The phone number must be able to receive a verification code through text or call. Phone numbers that are answered with an automated recording will not work.
Account Types
A service provider is a person or organization authorized to provide services to scholarship students. Schools should not create business or personal provider accounts.
Providers should create a business account if they own or operate a business that will bill for services or if they contract with, or employ, service providers whose services to students will be payable to the business. All employees of a business who provide services that require individual credentials must create a personal account in EMA. Once employee personal accounts are created, the business must approve and connect the employee’s personal account to the business account in EMA.
Individual providers should create a personal account if they:
- Have a qualifying credential or license to qualify provide services, and
- Are employed by, or contracted with, an approved business in the EMA Marketplace.
A business account must be submitted and approved before a personal account can be linked to a business account.
Once a personal account is approved in EMA, it must be linked to an approved business account. A personal provider must request to join an approved business account by logging in to EMA and selecting the “Businesses” tab and then choosing “Find Businesses” to submit a request to join.
A provider should create a business and personal account if the criteria for creating a business account is applicable (see above) and the business owner is a credentialed or licensed individual that qualifies to provide services. For example, if a provider owns or manages a tutoring business and also provides individual tutoring, a business and personal account would need to be created.
Service categories that require a personal account and must be linked to an approved business account in EMA:
- Tutoring Services (full-time and part-time)
- Choice Navigator services
If a business has multiple locations, the service offering contact information and email address should be specific to each location so that families are able to search for the correct business location in the EMA Marketplace. However, each location must be under the same tax ID and bank account for invoicing purposes.
A personal account cannot receive payment for services. Direct payments will be made to the associated business account. Individuals who create a personal account in EMA must provide the required documentation based on service type to be approved. An individual provider does not manage invoicing or billing.
Payment Options
Parents and guardians can either pay providers directly through EMA or pay out of pocket and submit reimbursement requests.
Parents and guardians must request supporting documentation from providers to support reimbursement requests. Parents who submit reimbursement requests for services will be asked to provide provider credentials for eligibility each time they submit a reimbursement request, so in most cases, setting up an EMA account for direct payment will allow for faster processing as provider credentials will already be approved.
Direct Payment For Services
Step Up For Students allows providers to receive direct payment for some eligible educational services.
New providers wishing to participate in direct payment for educational services from scholarship students must set up a business or personal account in EMA and submit a service catalog. The following services require a personal account and an individual to be linked to an approved business in EMA:
- Annual home education evaluations
- Elective courses
- Music & Art Therapy
- Specialized services
- Transition services provided by job coaches
- Testing and assessments (unless submitted by an eligible private school)
Parents and guardians cannot request direct payment to a provider until after the service has been rendered.
Reimbursement Requests
Step Up For Students approves reimbursement of items authorized by Florida law, FLDOE rules, and Step Up For Students policies and procedures. Step Up For Students reserves the right to close or deny any reimbursement request submitted for payment.
Reimbursement Documentation
Documentation required for reimbursement depends on the service category. Requirements for each service category are available in the Parent Handbook and Purchasing Guide.
Students in the NWSA program must make all purchases through the EMA Marketplace or MyScholarShop. They cannot make purchases by reimbursement.
Reimbursement Timing
Reimbursement requests are specific to the year when the purchase was made. Parents and guardians requesting reimbursements using scholarship funds from the 2026-2027 school year may submit the request after the purchase is made, but before the reimbursement deadline, as long as the items or services were purchased between July 1, 2026, and June 30, 2027.
In addition, reimbursements for purchases made in the following categories between July 1, 2025, and June 30, 2026, are eligible for reimbursement with scholarship funds:
- Eligible Private School Tuition and Fees
- Home Education Instructional Program Tuition and Fees
- Public School Contracted Services
- Full-Time Private Tutoring
- State-Approved Virtual Instruction Provider
In these instances, parents and guardians should submit the reimbursement requests during the school year in which the service is rendered or item is purchased, but the proof of purchase may be from the immediately preceding fiscal year.
For example, if an eligible part-time tutor required a tuition payment for the 2026-2027 school year by June 15, 2026, the parent or guardian can apply for reimbursement for that payment any time between July 1, 2026, and June 30, 2027, as long as the proof of purchase is dated July 1, 2025, or later.
This policy is intended to help parents or guardians cover expenses they paid for in advance in preparation for the 2026-2027 school year.
Advance Reimbursement
Parents and guardians can apply for reimbursement for services up to four months in advance of the service being rendered. For example, if a tutor asks for payment in advance, a parent can submit on September 1st for reimbursement of tutoring fees paid through the end of December.
Requests submitted for services more than four months in advance may be approved through the remainder of the school year, up to one year, if the provider attests that the services paid in advance are non-refundable. Parents and guardians must submit a signed and dated letter from the provider stating the payment is non-refundable or submit published policies from the provider showing these requirements.
Provider Rights & Responsibilities
All providers must meet the same requirements, whether they accept direct payments or reimbursement payments.
Providers may not limit, restrict, or attempt to control a parent or guardian’s use of student funds for tuition, fees, or other eligible expenses.
Data Confidentiality
The information available behind the parent or guardian login in EMA is personal and confidential.
Providers may not ask for or require a parent or guardian to provide the username or password to their scholarship account. Providers should never access a student’s scholarship application or account for any reason. Doing so may result in loss of provider participation and/or scholarship eligibility and funding for the student, as well as financial or criminal penalties.
This policy is intended to prevent misuse of scholarship funds and protect the confidentiality of sensitive financial and educational information that belongs to students and their parents or guardians.
Data Security
Step Up For Students will never ask for a provider’s account password (or any part of it), Social Security Number (or any part of it), or banking details by email, phone call, or text message.
Providers who receive any communication requesting this type of information or have received a suspicious email must not respond or click on any links included in them. Instead, they should report the activity immediately on the Contact Us page on the Step Up For Students website.
Maintaining Up-To-Date Contact Information
Providers should keep contact information current, including their email address. Step Up For Students will communicate important information primarily by email.
The following provider info must remain up to date in EMA and the Florida Department of Education (FLDOE) portal when applicable:
- Credentials & licenses
- Physical or mailing address
- Telephone number
- Email address
Compliance
Providers
When a provider account is created, the account will be reviewed for appropriate credential information for the submitted service category. Creating a provider account does not guarantee approval for service offerings submitted.
Step Up For Students reserves the right to suspend or revoke a provider’s status, and the release of any payments will cease in any case of misuse, misrepresentation, or fraudulent activity.
Multi-Level Marketing corporations with downline representatives will only be onboarded into MyScholarShop at the corporate level. To ensure simplicity, individual representatives or distributors associated with MLMs will not be eligible for onboarding to MyScholarShop. This policy allows us to maintain a streamlined vendor management process while still offering the product line to our students and families.
Contact Step Up For Students
The Customer Engagement Center is generally open from 8:00 a.m. to 5:00 p.m. EST. During peak periods, hours may be extended. For Customer Engagement Center hours, visit the Contact Us page on the Step Up For Students website. Providers who have questions or need assistance can contact Step Up For Students by chat at StepUpForStudents.org, phone at (877) 735-7837, or visit the Contact Us page on the Step Up For Students website.
Providers should be prepared to provide their:
- Name
- Email address associated with the EMA account
- Florida Department of Education school code, if applicable
- Service provider license number, where applicable
- Full business name
- Full business address
- Business tax ID