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Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns›Exception:

Section 60 Data Form 706-NA, United States Estate (and Generation-Skipping Transfer)…

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

Field Displays for Section 60 are as follows:

Field

Field Title

Field Length

Location

60RTN

Routing Transit Number (RTN)

9

Part II Line 18b

60TDA

Type of Depositor Account (TDA)

1

Part II Line 18c

60DAN

Depositor Account Number (DAN)

17

Part II Line 18d

Field 60RTN - Routing Transit Number (RTN) (202501 and Later)

Field 60RTN is transcribed from Part II Line 18b. Field 60RTN ia a 9 digit numeric field.

Exceptions & meaning →

Invalid Conditions, Field 60RTN

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

Between 01 through 12.

Between 21 through 32.

Other than numeric.

Exceptions & meaning →

Correction Procedures, Field 60RTN

Correct coding and transcription errors and misplaced entries.

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

Exceptions & meaning →

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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