What if I amended last year's tax return? Which AGI do I use?

Why doesn't the amended AGI work?

Prior-year AGI is used as an electronic-signature authentication value. The IRS bases that authentication on the originally filed prior-year return rather than the revised AGI from an amended return.

So even if Form 1040-X changed your income and your corrected AGI is accurate for tax purposes, that revised amount is not the AGI the IRS tells you to use for this authentication step.

Which AGI should I enter?

Use the AGI from the original prior-year Form 1040 or Form 1040-SR. For recent returns, AGI is generally shown on line 11.

If you no longer have the original return, check:

• your prior tax software,
• your prior preparer,
• IRS Individual Online Account, or
• an IRS tax return transcript.

Read: Where Can I Find My Prior-Year AGI? →

What if the IRS changed my return for a math error?

The IRS says not to use an AGI amount resulting from an IRS math-error correction for e-file authentication. Use the AGI from the originally filed return.

What if I amended more than once?

The rule is still based on the original prior-year return. Do not use the AGI from the first or second amended return for this authentication field.

What if I filed the original return late and then amended it?

Two different issues may apply:

• the authentication amount comes from the original return, not the amendment, and
• if the original return was filed late or remained unprocessed, the IRS zero-AGI rule may apply depending on timing.

Read the late-filed return guide →

What if my original prior-year return is still processing?

If the original prior-year return has not yet processed, current IRS guidance says zero may be the correct prior-year AGI authentication value.

Read the still-processing return guide →

What if the original AGI still rejects?

Check the exact code and taxpayer involved. IND-031-04 concerns the primary taxpayer; IND-032-04 concerns the spouse.

The mismatch may involve the wrong tax year, wrong taxpayer, an unprocessed return, prior-year PIN, or IP PIN rather than the amendment itself.

Can I use zero because I amended?

No. Filing an amended return does not, by itself, make zero the correct AGI. Zero only applies when a separate IRS zero-AGI rule fits your situation.

Read: Should I Enter Zero for Prior-Year AGI? →

Can I use an IP PIN instead?

When applicable, a valid IRS-issued six-digit IP PIN can be used for identity verification instead of prior-year AGI or prior-year Self-Select PIN.

Read the RefundIQ IP PIN guide →

Step-by-step before resubmitting

1. Find the original prior-year return.
2. Use the AGI from that original return.
3. Do not use the Form 1040-X AGI.
4. Do not use an IRS math-error corrected AGI.
5. Check whether the original return was late or unprocessed.
6. Check the exact reject code and taxpayer.
7. Check for an IP PIN requirement.
8. Retransmit and review the new acknowledgment.

Common questions

Does the amended AGI ever replace the original AGI for e-file authentication?

The IRS guidance for prior-year authentication says to use the original return AGI, not the amended AGI.

What if the amendment increased my AGI?

Use the original AGI for e-file authentication even if the amended return increased or decreased the tax-year AGI.

What if I cannot find the original return anymore?

Use IRS Online Account, request a tax return transcript, contact the prior preparer, or check the software used to file the original return.

Can RefundIQ fix the AGI rejection and prepare the current return?

Yes. RefundIQ can review the original and amended prior-year information, identify the authentication issue, prepare or correct the current return, and help retransmit it for IRS acceptance.

Go to the RefundIQ AGI Rejection Help Center →

Why is my AGI being rejected? →

IND-031-04 guide →