We have a joint personal account for a husband and wife. There is also a DBA for a farm listed on this account using the husband's social security number. The wife came into the bank and wrote a check for cash over $10,000.00. This money is being used for farm purposes. Our original thought was to put the husband and the DBA together in Section A and the wife in Section B. Is that correct? Or do we need to do two section A's, one for him with the DBA and one for the wife?

If the funds are for the benefit of the farm, I would say that your original thought is correct.

wyotoria,

I would agree with devsfan--we have had situations like this where a non-signer on an account has withdrawn cash for the benfit of the beneficial owner of the account and we have coded it as such--otherwise it looks as if the conductor is receiving personal income and would have to declare it for tax persons. I would say as long as your comfortable with the explanation for withdrawal and the purpose of withdrawal, then yes, the husband/farm would be listed under section A and the wife would be section B conductor only.