Section 60 - Fields

Section 60 has data for Direct Deposit information.

The taxpayers information must be processed as reported.

Field 60RTN is transcribed from Form 940 Line 15c.

Field 60RTN is a nine-digit numeric filed.

Field 60RTN is invalid if present, and the first two digits are not:

Between 01 through 12

Between 21 through 32

Field 60RTN is other than numeric.

Correct coding and transcription errors and misplaced entries.

If the information on the return is not valid, delete Filed 60RTN

Field 60TDA is transcribed from Form 940 Line 15d

Field 60TDA may be blank or have one alpha code ( "C" or "S" )

Field 60TDA is invalid if the entry present is not "C" for Checking or "S" for Savings.

Correct coding and transcription and misplaced entries.

If both or neither box (Checking or Savings) is marked, Enter "C" in Field 60TDA.

Field 60DAN is transcribed from Form 940 Line 15e.

Field 60DAN may be up to 17 characters and can be alpha, numeric, hyphen or space.

Field 60DAN is invalid if a Depositor Account Number is present, and a character is not numeric, alpha, hyphen or space.

Field 60DAN is present, but field 60TDA is not present.

Correct coding and transcription errors and misplace entries.

Check Line 15e and do the following:

If

Then

The account number is valid (the entry has only numeric, alpha, hyphen or space),

GTSEC 60

See IRM 3.12.154.11.3 , Field 60TDA

Enter a valid code in Field 60TDA

The account number is not valid

Delete Field 60DAN