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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 60 - Field Descriptions

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 60 Fields are located in Form 8050.

Listed below are the Fields contained in Section 60 showing the Field Designators, title, location on return, and maximum length:

No.

Field

Field Title

Location

Max Length

60RTN

Routing Transit Number

Line 1

9

60TDA

Type of Depositor Account Indicator

Line 3

1

60DAN

Deposit Account Number

Line 2

17

Invalid Conditions:

Valid for Tax Period 202501 and later.

Field 60RTN must be numeric.

Field 60TDA must be 1 alpha position.

Field 60DAN must be numeric.

C = Checking account.

S = Saving account.

Correction Procedures:

Refer to Form 8050 to verify the entry.

Correct any coding or transcription errors.

Routing number present but the Account number is NOT present. Delete Section.

Routing number NOT present but the Account number is present. Delete Section.

Routing and/or Account number altered OR one or both numbers have been lined through by another area. Delete Section.

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