IRS reject code IND-031-04: what it means and the three ways to clear it

What does IRS reject code IND-031-04 mean?

IND-031-04 is the IRS business rule that checks the primary taxpayer's electronic signature. According to the IRS explanation of IND-031-04, it fires when the prior-year information used to verify the primary taxpayer's identity does not match IRS records. The primary taxpayer is the person listed first on the return.

The code says nothing about your income, credits or refund. It only means the IRS could not confirm the signature, so the return was not filed. The spouse on a joint return has a separate rule, IND-032-04, so if you got 031 the problem is with the first-listed person's figure even when the return is joint.

How do I fix IND-031-04?

You have three ways to prove identity, and only one needs to work. Pick the one you can verify from a document rather than memory.

Fix 1: enter the exact prior-year AGI

Enter the adjusted gross income from last year's return as it was first filed. For returns you file in the 2027 season, that is line 11a of your 2025 Form 1040, in whole dollars. Under the IRS self-select PIN rules, figures from a Form 1040-X or an IRS math-error notice will be rejected.

Fix 2: enter last year's self-select PIN

If you e-filed last year and signed with a five-digit self-select PIN, you can enter that PIN instead of the AGI. This helps when your AGI was later changed and you are unsure which figure the IRS holds, but it only works if you actually remember or saved the PIN.

Fix 3: use an Identity Protection PIN

The IRS says that if you cannot provide correct prior-year data, you can get an IP PIN at irs.gov/getanippin after verifying your identity, and use it in place of the prior-year check. It is 6 digits and new each year. One exception: the IRS notes that an IP PIN cannot be used when the submission is a standalone Form 9465, the installment agreement request. Getting the IP PIN wrong produces a different code, IND-181-01.

IND-031-04 but my AGI is correct

If you are sure the number is right, check which return it came from. The IRS matches against the return as originally processed, and the timing of that processing changes what it expects.

• If your 2025 return was not received and processed by December 7, 2026, the expected entry is 0, not your real AGI.
• If you are a first-time filer over age 16, the expected entry is also 0.
• If last year you filed jointly and this year you are the primary taxpayer filing separately, enter the full joint AGI.
• If last year you filed alone and this year jointly, enter only your own prior-year AGI in the primary field.

Here is a worked example. Marcus mailed his 2025 return in October 2026 and it was still being processed in December. When he e-files his 2026 return in February 2027 with his real AGI of $61,400, he gets IND-031-04. Resubmitting with 0 is the fix. If 0 also fails, the IRS rules say to go back to the actual figure. The full scenario table is on our AGI mismatch page.

Resubmitting after IND-031-04

1. Open the rejected return; do not create a new one.
2. Go to the signature or e-file step and change only the primary taxpayer's prior-year AGI, prior-year PIN or IP PIN entry.
3. If you scheduled an electronic payment, check the payment date; the IRS reject page notes it may need to be re-dated.
4. Resubmit and wait for a new acknowledgment.
5. If IND-031-04 returns a second time with a figure you verified in your IRS online account, switch to the IP PIN or file on paper.

A return first sent on or before the due date stays timely if the corrected version is resubmitted by the fifth calendar day after that date. For a 2025 return rejected on the October 15, 2026 extended due date, that e-file window closed on October 20, 2026, but a signed paper return mailed within 10 calendar days of the rejection, by October 25, 2026 for an October 15 reject, can still count as on time. For tax year 2026 returns, whose statutory due date is April 15, 2027, the e-file window runs to April 20, 2027; the IRS has not yet published its 2027 season calendar. See the e-file rejection grace period for paper-return timing, and the IRS reject codes list if a different code appears after you resubmit.