Quick answer: Current IRS guidance says a first-time filer over age 16 should enter 0 as the prior-year AGI when using Self-Select PIN authentication because there is no prior-year federal return to match.

Who counts as a first-time filer?

For this e-file authentication rule, a first-time filer is generally someone who did not file a federal income tax return for the prior year and therefore has no prior-year AGI available for IRS authentication.

If you filed any prior-year federal return, even late, you may not fit the simple first-time-filer rule.

What AGI should I enter?

If the IRS first-time-filer rule applies, enter 0 for the prior-year AGI field.

Do not leave the field blank when the software requires an AGI value for Self-Select PIN authentication.

What if I filed a return years ago, but not last year?

The authentication question is about the immediately prior tax year, not whether you have ever filed a return in your life. If you did not file the prior-year return, IRS zero-AGI guidance may apply.

What if I was a dependent on someone else's return?

Being claimed as a dependent does not by itself mean you filed a prior-year federal return. If you did not personally file a prior-year return, zero may be the correct AGI authentication value under the IRS rules.

What if I filed a prior-year return with no income?

If you actually filed a prior-year return, use the authentication rule that applies to that filed return. A true AGI of zero is different from using zero because no prior-year return exists.

What if zero is rejected?

Do not immediately start guessing other numbers. Check the exact rejection message and confirm whether the IRS has a prior-year return associated with your Social Security number.

Possible reasons include:

  • a prior-year return was actually filed,
  • a prior-year return was filed by a preparer you forgot about,
  • an identity-verification PIN is involved, or
  • the rejection code concerns another issue rather than prior-year AGI.

What if someone filed a return using my SSN?

If you believe a return was filed using your Social Security number without your permission, that is not a normal first-time-filer AGI issue. Review the identity-theft guidance and the exact reject code before resubmitting.

Can I use an IP PIN?

If the IRS has issued you a six-digit Identity Protection PIN, use that IP PIN where required. It is separate from prior-year AGI and from a five-digit Self-Select PIN.

Read the RefundIQ IP PIN guide →

First time filing and already stuck?

RefundIQ can prepare the return, verify which e-file authentication rule applies, correct any rejection, and help get the return transmitted for IRS acceptance.

Have RefundIQ File It — Call 844-754-1040

Step-by-step for a first-time filer

  1. Confirm you did not file a prior-year federal return.
  2. Enter zero for prior-year AGI when the IRS first-time-filer rule applies.
  3. Check whether you have an IRS-issued IP PIN.
  4. Complete the current-year return accurately.
  5. Submit the return.
  6. If it rejects, save the exact reject code and message.
  7. Correct the actual issue instead of guessing new AGI values.

Common questions

Is zero my actual AGI?

Not necessarily. For a first-time filer, zero is the prior-year authentication value because there is no prior-year return to match.

What if I had a W-2 last year but never filed?

Having income or a W-2 is different from filing a federal return. If no prior-year return was filed, the IRS zero-AGI authentication rule may still apply.

Can RefundIQ prepare my first tax return?

Yes. RefundIQ can help prepare the return, review the e-file authentication requirements, resolve a rejection if one occurs, and help transmit the return for IRS acceptance.

Go to the RefundIQ AGI Rejection Help Center →

Should I enter zero for prior-year AGI? →

Why is my AGI being rejected? →

Official IRS sources

Sources reviewed October 7, 2026. IRS authentication rules can change; use the guidance that applies to the return year being filed.