Tax return rejected because of AGI: finding the number the IRS expects

Tax return rejected because of AGI: why the check exists

Your prior-year adjusted gross income (AGI) acts as your electronic signature. When you e-file, you sign with a five-digit self-select PIN, and the IRS confirms you are really you by matching one secret it already holds: last year's AGI, last year's PIN, or an Identity Protection PIN (IP PIN). The IRS self-select PIN rules set out how the match works.

When your tax return is rejected because of AGI, the code is IND-031-04 if the primary taxpayer's figure failed or IND-032-04 if the spouse's figure failed. The rest of your return may be perfect. The IRS never got past the signature, so nothing else was checked.

Why is my AGI rejected when it is correct?

In most cases the AGI is correct for some version of last year, just not the version the IRS uses for the match. The system compares against the AGI on the return as it was originally processed. These are the usual causes when an e-file is rejected but the AGI looks right to you:

• You used an amended figure. If you filed Form 1040-X for 2025, the corrected AGI will not match. The rule is to use the original amount.
• The IRS changed your return. A math-error notice such as CP12 or CP11 may show a different AGI. Ignore it for signing and use what you filed.
• You copied the wrong line. On the 2025 Form 1040, AGI is line 11a. Total income (line 9) and taxable income are different numbers.
• Cents or rounding. Enter whole dollars exactly as they appear on the return.
• Your filing status changed. Spouses who filed separately last year and jointly this year each need their own figure, not a combined one.
• Last year's return was processed late. If it posted after early December, the IRS expects 0 instead of the real amount.

Finding the right prior-year AGI

The best source is the copy of the 2025 return you actually sent. If you no longer have it, the IRS offers two free options: your IRS online account, where the Records and Status tab shows the AGI for each year, and a tax return transcript, which lists the AGI as originally filed. Transcripts ordered by mail take 5 to 10 calendar days, so the online account is faster.

If you are reading a transcript for the first time, our guide to reading an IRS transcript shows where the adjusted gross income line sits. A tax return transcript covers the current year and three prior years.

Which AGI to use in each situation

Use this table to pick the right entry for the 2027 filing season, when you are signing a tax year 2026 return with 2025 figures.

Here is a worked example. Dana filed her 2025 return showing AGI of $48,210. The IRS later sent a CP12 lowering it to $47,960 because of a credit error, and Dana also filed a 1040-X raising it to $49,005. When she e-files her 2026 return in February 2027, the only accepted entry is $48,210.

When should I enter 0 for prior-year AGI?

Enter 0 in two cases. The first is a true first-time filer over age 16, which the IRS rules also apply to someone who previously filed with an ITIN and now has a Social Security number. The second is a filer whose prior-year return was not received and processed by the IRS by December 7 of the tax year you are now filing for, which for 2026 returns filed in the 2027 season means December 7, 2026.

The second case catches people who filed late or on paper, or whose 2025 return sat in review. If you are unsure whether your return posted in time, try one entry and then the other. The IRS guidance says that if 0 is rejected for a mismatch, you should resubmit with the actual figure.

Using an IP PIN instead of AGI

An Identity Protection PIN replaces the prior-year AGI check entirely, which makes it the cleanest fix when you cannot find or match the number. The IRS instructions for AGI rejections say to use an IP PIN if you cannot provide correct prior-year data, and you can get one at irs.gov/getanippin after verifying your identity in your online account.

The IP PIN is 6 digits, is new each calendar year, and must then be used on every federal return you e-file that year. Our IP PIN rejection guide explains how to retrieve it and what to do if it is rejected in turn.

Once the AGI or IP PIN is fixed, resubmit the same return. For the step-by-step on the specific code, see IND-031-04, and for other codes see the IRS reject codes list. If you are still deciding between e-filing and paper, our rejected tax return overview compares the refund timing.