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

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

> A tax return rejected because of AGI means the prior-year adjusted gross income you typed to sign the e-file did not match the figure the IRS holds. For the 2027 season, enter the AGI from line 11a of your 2025 Form 1040 exactly as originally filed, not an amended or IRS-corrected amount. Enter 0 only if you never filed or last year's return was not processed by December 7, 2026.

## Key facts

- Which AGI to use in 2027: Line 11a of your 2025 Form 1040, as originally filed
- Amended or math-error AGI: Do not use; the return will reject
- Enter 0 when: First-time filer, or prior-year return not processed by December 7
- Alternative to AGI: Prior-year 5-digit self-select PIN or a current IP PIN
- Where to look it up: IRS online account, Records and Status tab, or a tax return transcript

## 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](https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-file-mef) 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](https://www.irs.gov/filing/adjusted-gross-income), 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](https://taxrefunddesk.com/transcript-codes/how-to-read-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.

| Your situation | What to enter |
| --- | --- |
| Filed a 2025 return that was processed normally | Line 11a AGI from that return, as originally filed |
| Amended 2025 with Form 1040-X | The original AGI, not the amended one |
| IRS adjusted your 2025 AGI by notice | The AGI you filed, not the corrected figure |
| Single last year, married filing jointly now | Each spouse enters the AGI from their own 2025 return |
| Joint last year, filing separately now | Each spouse enters the full joint AGI, not half |
| 2025 AGI was negative | The negative amount exactly as filed |
| Never filed before and over age 16 | 0 |
| 2025 return not processed by December 7, 2026 | 0 |

Prior-year AGI entry by situation, 2027 filing season (IRS self-select PIN rules)

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.

> **Zero is not a shortcut:** Entering 0 when you had a processed return from last year will fail the same check. Use it only in the two situations above.

## 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](https://taxrefunddesk.com/efile-rejections/rejected-ip-pin) 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](https://taxrefunddesk.com/efile-rejections/reject-code-ind-031-04), and for other codes see the [IRS reject codes list](https://taxrefunddesk.com/efile-rejections). If you are still deciding between e-filing and paper, our [rejected tax return overview](https://taxrefunddesk.com/efile-rejections/tax-return-rejected) compares the refund timing.

## Common questions

### What AGI should I use if my return was amended?

Use the AGI from the original return you filed, before the Form 1040-X. The IRS signature check matches the originally processed figure, and an amended AGI will cause a rejection.

### Should I enter 0 for prior-year AGI if I used a different tax program last year?

No. Changing software or preparers does not change your AGI. Enter the figure from last year's return; use 0 only if you never filed or last year's return was not processed by December 7.

### Why does my tax return keep getting rejected for incorrect AGI?

The number usually comes from an amended return, an IRS notice or the wrong line. Check line 11a of your 2025 Form 1040 or the AGI in your IRS online account. If it still fails twice, use an IP PIN instead.

### Does my spouse need their own prior-year AGI?

Only if you did not file jointly last year. If you filed jointly last year, both of you enter the same full joint AGI. If you filed separately, each enters their own figure.

### Can I use last year's PIN instead of AGI?

Yes. If you e-filed last year, you can enter the five-digit self-select PIN you signed with instead of the AGI. Only one of the two has to match.

### Is prior-year AGI needed for a paper return?

No. The AGI check applies only to electronic signatures. A paper return is signed by hand, although mailing it adds several weeks to your refund.

## Sources

- [Self-select PIN method for Forms 1040 and 4868 (MeF)](https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-file-mef)
- [Business rule IND-031-04](https://www.irs.gov/filing/free-file-fillable-forms/ind-031-04)
- [Adjusted gross income](https://www.irs.gov/filing/adjusted-gross-income)
- [Tax return transcript types and ways to order them](https://www.irs.gov/individuals/tax-return-transcript-types-and-ways-to-order-them)
- [2025 Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf)