Section 60 Fields and Correction Procedures

Section 60 has data from Direct Deposit information.

Section 60 on Form 8752 will be present when the taxpayer has entries on Line 12b, Line 12c and Line 12d. The taxpayer’s information must be processed as reported.

Section 60 fields on the Error Register are shown below: Alpha Field Designator (AFD), Field Title, Field Length and Location. See Exhibit 3.12.249-1, Form 8752 - Field Designators, for more information. See Exhibit 3.12.249-2, Paper Error Register, for more information.

Section 60

Section 60 AFD

Field Title

Field Length

Location

A

Routing Transit Number (RTN)

9

Line 12b

B

Type of Depositor Account (TDA)

1

Line 12c

C

Depositor Account Number (DAN)

17

Line 12d

Field 60-A is transcribed from Form 8752, Line 12b.

Valid Condition - Field 60-A (Routing Number) has 9 positions, and contains numeric characters only.

Invalid Condition - Field 60-A (Routing Number) is invalid if present and it is other than numeric, or the first two digits are not:

Between 01 through 12.

Between 21 through 32.

Correction Procedures:

Correct all coding errors and transcription errors.

If the information on the return is not valid, delete Field 60-A.

Field 60-B is transcribed from Form 8752, Line 12c.

Valid Condition - Field 60-B (Type of Depositor Account) has 1 position and contains an alpha character only.

Invalid Condition - Field 60-B (Type of Depositor Account) is invalid if present and the entry is not "C" or "S" .

Correction Procedures:

Correct all coding errors and transcription errors.

If both or neither box (Checking or Savings) is marked, enter "C" in Field 60-B.

Field 60-C is transcribed from Form 8752, Line 12d.

Valid Condition - Field 60-C (Depositor Account Number) has up to 17 characters and can be alpha, numeric, hyphen, or space.

Invalid Condition - Field 60-C (Depositor Account Number) is invalid if present and the entry is not alpha, numeric, hyphen, space, or if the Type of Depositor Account is not present.

Correction Procedures:

Correct all coding errors and transcription errors.

Check Form 8752 and do the following:

If

Then

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

See IRM 3.12.249.7.2, Field 60-B - Type of Depositor Account (TDA), instructions.

Enter a valid code in Field 60-B.

The account number is not valid,

Delete Field 60-C.