PPD's are for consumer accounts. What return reason code would you use for a PPD to a non-consumer account? I've searched and found something on Epcor that states any other codes beside CCD and CTX would be considered as consumer for returns and are given the 60 days. If that's the case and they aren't returned within 2 days, does a Corporation need a signed WSUD for the bank to return these items?

You use the same return code as if it went to a consumer account, and since it's a PPD you use all the rules for a PPD and you have the 60 days. If the non-consumer is saying it wasn't authorized, then have them sign a WSUD and sent it back.

Typically you always just go by the SEC code, and it doesn't matter what type of account. The only exception I can think of off hand is a corporate code into a consumer account and i think the return reason for that is R05 - Unauthorized Debit to a Consumer Account Using Corporate SEC Code. There are probably others, but these two are the most common I see.