# IRS reject codes: what each e-file rejection means and how to clear it

Source: https://taxrefunddesk.com/efile-rejections
Publisher: Tax Refund Desk (taxrefunddesk.com), independent editorial site
Topic: E-file Rejections
Last updated: 2026-09-19

> IRS reject codes are short business-rule codes, such as IND-031-04 or IND-507-01, that the IRS e-file system sends back when a return fails an automated check. A rejected return has not been filed. You fix the named item and resubmit, and a return rejected on or before the April deadline counts as on time if the corrected version is resubmitted by the fifth calendar day after that deadline.

## Key facts

- Rejected return status: Not filed until a corrected version is accepted
- Resubmission window after the deadline: 5 calendar days (e-file) or 10 calendar days after the reject notice (paper)
- Most common identity codes: IND-031-04 (prior-year AGI), IND-181-01 (IP PIN)
- Duplicate dependent codes: IND-507-01 and IND-517-02
- IP PIN format: 6 digits, new each calendar year

## What are IRS reject codes?

An IRS reject code is the label the Modernized e-File (MeF) system attaches to a return that broke one of its business rules. The code tells you which rule failed and whose information caused it. The IRS publishes plain-language explanations for many of these codes on its [Free File Fillable Forms reject pages](https://www.irs.gov/filing/free-file-fillable-forms/ind-031-04), and the same business-rule codes come back to every e-file product, so the meaning does not change with the software you used.

Most individual codes follow one pattern. The prefix names the form or record (IND for individual income tax return rules, F8962 for Form 8962), the middle number is the rule, and the last two digits are the version of that rule. IND-031-04 and IND-032-04 are the same check applied to the primary taxpayer and the spouse.

A rejection usually comes back within a day or two of transmitting. It is an automated screen, not a review by an IRS employee, and it does not mean the IRS suspects you of anything. It simply means the return was never entered into processing.

## How e-file rejections work, and does a rejected return count as filed?

No. A rejected return is treated as not filed. [Publication 1345](https://www.irs.gov/pub/irs-pdf/p1345.pdf) (Rev. 12-2025), the IRS rulebook for e-file providers, requires preparers to tell taxpayers within 24 hours that their return was not filed and to give them the business rule and the steps to correct it.

The same publication gives the timing protection that matters most near a deadline. A return first transmitted on or before its due date is considered timely if you correct it and it is resubmitted by the fifth calendar day after the due date. If you switch to paper instead, the paper return is timely if you file it by the later of the due date or 10 calendar days after the IRS notified you of the rejection, with a short note explaining why it is late. Our [e-file rejection grace period guide](https://taxrefunddesk.com/efile-rejections/efile-rejection-grace-period) works through the dates.

Two other effects are easy to miss. First, if your state return was linked to the federal one, the IRS stops the state submission when there is no accepted federal return, so the state return also has to go again. Second, the refund clock has not started. See [what a rejected tax return means for your refund](https://taxrefunddesk.com/efile-rejections/tax-return-rejected) for the practical timing.

## IRS reject codes list: the most common codes and what fixes them

The table below covers the codes the IRS explains on its own pages and that individual filers run into most. Each row gives the rule in plain words and the fix the IRS names.

| Code | What failed | Whose record | IRS fix |
| --- | --- | --- | --- |
| IND-031-04 | Prior-year AGI or prior-year PIN does not match | Primary taxpayer | Enter the exact original prior-year AGI or PIN, or use an IP PIN |
| IND-032-04 | Prior-year AGI or prior-year PIN does not match | Spouse | Same as IND-031-04, using the spouse's figures |
| IND-181-01 | IP PIN entered is not valid | Primary taxpayer | Re-enter the current-year 6-digit IP PIN or retrieve it |
| IND-183-01 | Required IP PIN missing or invalid | Spouse | Enter the spouse's 6-digit IP PIN |
| IND-996 | IP PIN entered is not valid | Dependent or qualifying person | Enter the dependent's current IP PIN |
| IND-507-01 | Dependent SSN already used on another accepted return | Dependent | Check the SSN; if correct, add the primary taxpayer's IP PIN or file on paper |
| IND-517-02 | Dependent SSN is the filer or spouse SSN on another return | Dependent | Remove the dependent, wait for their amended return, or file on paper |
| F8962-070 | Form 8962 (Premium Tax Credit) is missing | Return attachment | Add Form 8962 and resubmit |

Common IRS e-file rejection codes for individual returns (IRS Free File Fillable Forms reject pages, checked September 2026)

## Identity and AGI codes: IND-031-04, IND-032-04, IND-181-01 and IND-183-01

Identity codes are the largest group because every e-filed Form 1040 has to be signed electronically. The signature is checked against something only the IRS and the real taxpayer should know: last year's adjusted gross income (AGI), last year's five-digit self-select PIN, or a current Identity Protection PIN (IP PIN).

### Prior-year AGI codes

IND-031-04 fires when the primary taxpayer's prior-year AGI or PIN does not match, and IND-032-04 fires for the spouse. The figure must come from the return as you originally filed it, not from a Form 1040-X or an IRS math-error correction. For the 2027 season, that means the AGI on line 11a of your 2025 Form 1040. The full walkthrough is on our [IND-031-04 page](https://taxrefunddesk.com/efile-rejections/reject-code-ind-031-04), and the tricky cases (changed filing status, late or unprocessed returns, first-time filers) are on the [AGI mismatch page](https://taxrefunddesk.com/efile-rejections/rejected-agi-mismatch).

### IP PIN codes

IND-181-01 means the primary taxpayer's IP PIN was wrong, from an earlier year, or incomplete. IND-183-01 is the spouse version, and IND-996 covers a dependent's IP PIN. An IP PIN is 6 digits and changes every calendar year, so last year's number always fails. Our [IP PIN rejection page](https://taxrefunddesk.com/efile-rejections/rejected-ip-pin) and the [IND-181-01 explainer](https://taxrefunddesk.com/efile-rejections/reject-code-ind-181-01) show how to get the current number.

## Dependent and SSN codes: IND-507-01 and IND-517-02

The IRS lets each Social Security number appear only once as a dependent across accepted returns for a tax year. When a second return lists the same number, the second one is rejected. Which code you get depends on how the number was used on the first return.

- **IND-507-01**: another accepted return already claims the same person as a dependent. The IRS fix is to confirm the SSN and, if it is right, e-file with the primary taxpayer's current IP PIN. See our [IND-507-01 guide](https://taxrefunddesk.com/efile-rejections/reject-code-ind-507-01).
- **IND-517-02**: the dependent's SSN is the primary or spouse SSN on another return. Usually the dependent filed their own return and did not indicate that someone else can claim them.
- Either way, you can file on paper and let the IRS sort out the competing claims. The full process, including the CP87A notice, is on our [dependent already claimed page](https://taxrefunddesk.com/efile-rejections/rejected-dependent-already-claimed).

> **Check the digits before assuming fraud:** A single transposed digit in a dependent's SSN can match a stranger's number and trigger the same rejection. Compare every SSN on the return against the Social Security cards before filing on paper.

## Form-specific codes: when a required form is missing

Some codes point to a form rather than a person. F8962-070 is the one most filers see: the IRS records show advance premium tax credit was paid for Marketplace health coverage, but the return has no Form 8962, Premium Tax Credit, to reconcile it. The fix is to add Form 8962 using the figures on Form 1095-A, then resubmit.

Form-level codes usually follow the same naming style: the form number, then the rule number. When the prefix is a form, look up the named form first. The rule text almost always says that the form is missing, that a required line is blank, or that two lines disagree.

## How do I fix a reject code and resubmit?

Fix only what the code names, then send the same return again. You do not need to start a new return, and resubmitting the corrected version does not create a duplicate filing because the rejected one was never filed.

1. Write down the full code, including the last two digits, and the date of the rejection notice.
2. Read the IRS explanation for that code and note whose record failed: primary, spouse or dependent.
3. Gather the source document: your original prior-year return, IRS online account records, the current IP PIN, or Social Security cards.
4. Correct that one field. Do not change unrelated entries, which can trigger a new rejection.
5. If you scheduled a tax payment from your bank account, check that the payment date is still valid; the IRS reject pages note it may need re-dating.
6. Resubmit and wait for the new acknowledgment. Keep a copy of the rejection and acceptance notices.
7. If the same code returns twice with data you know is right, file on paper or use an IP PIN instead of repeating the same entry.

## Resubmitting near the deadline

The statutory due date for tax year 2026 returns is Thursday, April 15, 2027. Applying the Publication 1345 rule to that date, a return first sent by April 15, 2027 and rejected would still be timely if a corrected e-file is resubmitted by Tuesday, April 20, 2027. The IRS has not yet published its 2027 filing season calendar; it usually does so in January.

If you filed an extension, the same five-day cushion runs from the extended due date instead. Missing the window does not stop you from filing. It only means the return is late, which matters for penalties if you owe and does not matter if you are due a refund.

## Step by step

1. **Record the code.** Write down the full reject code and the date of the rejection notice.
2. **Identify whose data failed.** Use the IRS explanation to see whether the primary taxpayer, spouse or a dependent caused the rejection.
3. **Correct one field.** Change only the item the code names, using the original source document.
4. **Resubmit.** Send the corrected return and wait for a new acknowledgment; switch to paper or an IP PIN if the same code repeats.

## Common questions

### Where do I find my IRS reject code?

It appears in the rejection email or message from whatever you used to e-file, usually in a format like IND-031-04. If you used a preparer, ask them for the business rule number and its explanation, which Publication 1345 requires them to give you.

### Is an e-file rejection the same as an IRS audit?

No. A rejection is an automated format and identity check that happens before the IRS accepts the return. Nobody has reviewed your income or deductions yet; the rejected submission simply never entered processing.

### How many times can I resubmit a rejected return?

The IRS does not publish a limit for resubmitting a rejected original return. The practical limit is time: if the same code keeps coming back with data you have verified, switch to an IP PIN or a paper return rather than repeating the same entry.

### Why did my state return get rejected when only the federal was wrong?

When a state return is linked to the federal return, the IRS denies the state submission if there is no accepted federal return under that submission. Once the federal return is accepted, resend the state return.

### Do reject codes change every year?

The core identity and dependent rules, such as IND-031 and IND-507, have stayed stable, but the IRS updates business rules for each season and the version digits at the end can change. Always read the explanation that came with your rejection.

### Can I just mail my return instead of fixing the reject code?

Yes. Any return that cannot be e-filed can be printed, signed and mailed. Paper returns take longer; the IRS says to allow 6 weeks or more for a refund from a mailed return.

## Sources

- [Publication 1345, Handbook for Authorized IRS e-file Providers (Rev. 12-2025)](https://www.irs.gov/pub/irs-pdf/p1345.pdf)
- [Business rule IND-031-04](https://www.irs.gov/filing/free-file-fillable-forms/ind-031-04)
- [Business rule IND-181-01](https://www.irs.gov/filing/free-file-fillable-forms/ind-181-01)
- [Business rule IND-507-01](https://www.irs.gov/filing/free-file-fillable-forms/ind-507-01)
- [Business rule IND-517-02](https://www.irs.gov/filing/free-file-fillable-forms/ind-517-02)
- [Business rule F8962-070](https://www.irs.gov/filing/free-file-fillable-forms/f8962-070)