Preparation and Routing Instructions for Form 3870
Item
Action
1.
Enter the taxpayer's EIN (BMF) or SSN (IMF) as appropriate. If the taxpayer is married or
there is a cross reference to another SSN or EIN and that number is affected list that number.
2.
Enter the current name and address of the taxpayer. If the name or address differs from the
assessment document, enter the name or address shown on the assessment document as
remarks under Reason for Adjustment. If a Power of Attorney (POA) is representing the
taxpayer also include the name of the POA and address if different than the account.
Include the daytime telephone of the taxpayer or POA.
Enter the district and employee assignment number of the originating office. Enter the IDRS
3.
transaction code and closing code for the request for adjustment.
4.
Enter the Master File Tax (MFT) account code: 01 - Form 941, 02 - Form 1120, 03 - Form 720,
09 - Form CT-1, 10 - Form 940, 30 - Form 1040 or as appropriate.
5.
Enter the month, day, and year (mmddyy) which ends the period to which the adjustment
relates
6.
Enter the date of assessment to which the adjustment pertains as determined from the notice
or account.
7.
Check applicable box. If “Other” is checked, specify.
Enter the Document Locator Number (DLN) shown on the source document, if available.
8.
9.
To be completed by the Returns Index and File Unit.
10.
Check the appropriate block.
11.
Give a complete statement of facts explaining why the adjustment is to be made.
12.
If this request is based on “personal contact”, obtain the taxpayer's signature and enter the
date of the signing.
13.
Signature, telephone and fax number of the employee preparing the request and date the
request is completed.
14.
Self explanatory.
15. - 30.
To be completed by the input operator.
31.
Self explanatory.
Distribution:
Part 1: Route for terminal input.
Part 2: For processing as Form 3177.
Part 3: Retain with case.
3870
Form
(Rev. 8-1994)