Section 60 - Form 8804 - Direct Deposit

This subsection has instructions for correcting Section 60 Field Errors.

Section 60 has data from direct deposit information.

The taxpayer’s information must be processed as reported.

Field 60-A is a 9 digit field that is transcribed from Line 14b.

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

Between 01 through 12.

Between 21 through 32.

Field 60-A is invalid if it’s other than numeric.

Correct coding and transcription errors and misplaced entries.

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

Field 60-B is transcribed from Line 14c. It may be blank or have one alpha code of "C" for Checking or "S" for Savings.

Correct coding and transcription errors and misplaced entries.

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

Field 60-C is transcribed from Line 14d. It may be up to 17 characters and can be alpha, numeric, hyphen or space.

Field 60-C is invalid if:

A Depositor Account Number is present, and a character is not numeric, alpha, hyphen or space.

Field 60-C is present, but Field 60-B is not present.

Correct coding and transcription errors and misplaced entries.

Check Line 14d and do the following:

If

Then

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

See IRM 3.22.15.26.3, Field 60-B - Type of Depositor Account, instructions.

Enter a valid code in Field 60-B.

The account number is not valid

Delete Field 60-C.