Size and kind of wire required to go from main panel to garage 400 ft away
Here is a link to a voltage drop calculator. It came up with 1 conductors per phase utilizing a #1 Copper conductor will limit the voltage drop to 2.97% or less when supplying 60.0 amps for 400 feet on a 240 volt system.
The type depends on how you are going to install it. UF (underground feeder) type wire for direct burial, or if in conduit THWN. Also the minimum burial depth is 18" per NEC table 300.5.