AGI rejection help: find the right prior-year AGI and fix the rejection

Which year's AGI do I need?

For a 2025 federal return filed in 2026, the IRS Form 1040 instructions refer to the AGI on your originally filed 2024 return, line 11. Do not substitute your refund, taxable income, current-year AGI, or the revised AGI from Form 1040-X. For a different tax year, use that year's filing instructions. See the IRS 2025 Form 1040 electronic-signature instructions.

What should I check before resubmitting?

1. Save the exact rejection. Read every error and identify the person named. IND-031-04 concerns the primary taxpayer; another person's rejection needs its own review.
2. Confirm the return year. Match the prior-year record to the return you are filing.
3. Compare the entry with the original return. Check the AGI or prior-year Self-Select PIN used for identity verification, including a negative sign if applicable.
4. Retrieve the record if needed. Check your retained return, prior filing software, previous preparer or IRS Online Account. An IRS tax return transcript is another source.
5. Check any required IP PIN. An IP PIN has six digits and is different from a five-digit Self-Select PIN. Use the current calendar-year IP PIN.
6. Correct, resubmit and check the acknowledgment. Review any remaining rejection. Submission and acceptance are separate steps.

Need a closer check? Use the correct-looking AGI troubleshooting guide or the conditional zero-AGI guide.

Why can the AGI still be rejected when it looks correct?

Work through the record and person used for verification before changing numbers. A value from the wrong tax year, an amended return or the wrong spouse's record can send you down the wrong path. If the original information still cannot be verified, review the IRS instructions and the IP PIN option.

For joint returns, the electronic signature requirements include information for both spouses. Check each person's entry in the software instead of assuming that one successful match completes both signatures.

Should I enter zero for my AGI?

Do not use zero as a universal fix. The IRS gives zero-entry instructions for specific situations, including certain first-time filers and unprocessed prior-year returns. Those instructions can refer to a particular filing year. Confirm that the guidance applies to your return before using it.

Can an IP PIN help with an AGI rejection?

Yes. The IRS guidance for IND-031-04 identifies a valid IP PIN as an electronic filing option when you cannot provide the correct prior-year information. You must verify your identity with the IRS to obtain one. Read our IP PIN guide for the distinction between PIN types and the records to check.

Common questions about AGI rejections

Does this mean my refund amount is wrong?

IND-031-04 identifies an identity-verification mismatch. The code alone does not establish that the tax calculation or refund amount is wrong.

Should I use the AGI from an amended return?

For the prior-year AGI verification described in the 2025 Form 1040 instructions, use the original 2024 return's AGI. Those instructions say not to use the AGI from an amended return or an IRS math-error correction.

Is an IP PIN the same as my electronic signature PIN?

No. The IRS-issued IP PIN has six digits. A Self-Select PIN used for an electronic signature has five. Keep each number in its appropriate software field.

What should I have ready when I ask for help?

Have the tax year, complete reject code, filing software name, prior-year return and any other rejection messages ready. Mention whether a prior return is still processing or you filed jointly. Keep Social Security numbers, IP PINs and tax documents out of ordinary website messages.

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