My prior-year tax return is still processing. What AGI do I enter?

Why would my actual AGI reject if the return is still processing?

The AGI used during e-file is an identity-verification value. If the IRS has not processed the prior-year return, its e-file authentication records may not yet contain the AGI printed on your copy of that return.

That is why the IRS specifically provides a zero-AGI instruction for taxpayers waiting on a prior-year return to be processed.

What AGI should I enter?

Current IRS guidance says to enter 0 for prior-year AGI if the prior-year return has not yet been processed.

Do not leave the AGI field blank when the applicable rule calls for zero.

How can I tell whether my return has been processed?

Check your IRS Online Account or tax account information for the prior year. Processing status can differ from simply knowing that a return was mailed or electronically transmitted.

If you are unsure whether processing has occurred, review the current IRS guidance before changing the authentication value repeatedly.

What if zero still gets rejected?

First, check the exact rejection code and taxpayer involved. IND-031-04 concerns the primary taxpayer; IND-032-04 concerns the spouse.

Then check whether:

• the prior-year return may have processed recently,
• the wrong taxpayer's AGI field is being changed,
• a prior-year Self-Select PIN was entered,
• an IP PIN is required, or
• the return falls under a late-filed prior-year rule that directs a later resubmission using actual values.

What if the IRS recently processed my prior-year return?

The IRS instructions for amended returns state that if the prior-year return has not yet processed or has only recently processed, zero may be used as the prior-year AGI verification.

If the authentication record changes after processing, the correct value expected by the IRS can change. Use the latest IRS guidance and the exact acknowledgment rather than guessing.

What if I filed last year's return late?

The IRS Self-Select PIN guidance has a separate rule for certain late-filed returns. If the prior-year return was filed after April 15 and was not received and processed by the stated IRS cutoff, enter zero. If the return then rejects for AGI mismatch, the IRS instructs the filer to resubmit using the actual values.

Read the late-filed prior-year return guide →

Can I use an IP PIN instead of prior-year AGI?

Yes, when you have an IRS-issued IP PIN and your filing method supports it. The IRS says the six-digit IP PIN serves to verify identity instead of prior-year AGI or prior-year Self-Select PIN when prompted by the software.

Read the RefundIQ IP PIN guide →

Is there another e-file signature method when a preparer files the return?

Yes. The IRS says the Practitioner PIN method does not require prior-year AGI or a prior-year Self-Select PIN for authentication. When an Electronic Return Originator uses this method, the taxpayer signs an authorization such as Form 8879 and authorizes the practitioner to enter or generate the PIN.

This is different from the Self-Select PIN method used by taxpayers filing through consumer tax software.

What should I check before retransmitting?

1. Confirm the exact reject code.
2. Confirm whether the issue is for the primary taxpayer or spouse.
3. Confirm that the prior-year return is actually still unprocessed or recently processed.
4. Use zero when the applicable IRS rule calls for zero.
5. Check for an IP PIN requirement.
6. If working with a preparer, ask which IRS e-file signature method is being used.
7. Retransmit and review the new IRS acknowledgment.

Common questions

Should I use the AGI printed on my unprocessed prior-year return?

Not for Self-Select PIN authentication when the IRS rule says to use zero because the return has not been processed.

Does zero mean my actual prior-year AGI was zero?

No. In this situation, zero is an authentication value used because the IRS has not yet processed the prior-year return. It does not change the actual AGI reported on that return.

Will using zero change my current tax calculation?

No. Prior-year AGI in this context is used for electronic-signature authentication, not to calculate the current-year income tax.

Can RefundIQ prepare my return if last year's return is still processing?

RefundIQ can review the rejection and filing circumstances, determine the appropriate authentication or filing method, prepare or correct the return, and help transmit it 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? →

IND-031-04 guide →