Quick answer: Enter zero only when IRS rules say zero applies. Current IRS guidance says zero is used for certain first-time filers, taxpayers who did not file or did not need to file a prior-year return, taxpayers whose prior-year return has not yet been processed, certain late-filed prior-year returns, and certain taxpayers who changed from an ITIN to an SSN.

When does the IRS say to enter zero?

1. You are a first-time filer

The IRS says a first-time filer over age 16 should enter 0 for prior-year AGI authentication because no prior-year federal return exists.

2. You did not file or did not need to file a prior-year return

The IRS Self-Select PIN guidance says to enter zero for original prior-year AGI if you never filed or did not need to file the prior-year return. Do not leave the AGI field blank when zero is required.

3. Your prior-year return has not been processed

The IRS says taxpayers waiting for a prior-year return to be processed should enter zero for prior-year AGI authentication.

4. You filed the prior-year return late

The IRS provides a specific rule for late-filed prior-year returns. Current Self-Select PIN guidance says that if the prior-year return was not received and processed by the IRS by the stated cutoff, enter zero. If the return then rejects for an AGI mismatch, the IRS says to resubmit using the actual value.

5. You changed from an ITIN to an SSN

The IRS Self-Select PIN guidance says that if you filed the prior-year return using an ITIN but now have an SSN for the current return, use zero as the prior-year AGI amount.

When should I NOT enter zero?

Do not enter zero just because the AGI amount you entered was rejected. If the IRS has already processed the prior-year return and none of the zero-AGI rules apply, use the original AGI from that return.

Also do not use zero to replace:

  • a valid original prior-year AGI,
  • a negative prior-year AGI,
  • the correct spouse AGI, or
  • a required PIN simply because you cannot find it.

What if the actual AGI rejects?

Check the exact reject code and the IRS zero-AGI rules before changing the number. IND-031-04 concerns the primary taxpayer. IND-032-04 concerns the spouse.

A rejection can happen because of the wrong taxpayer, wrong year, amended-return AGI, an unprocessed return, or a PIN issue rather than because the correct answer is automatically zero.

What if zero gets rejected too?

If zero was entered under the late-filed return rule and the return rejects for AGI mismatch, current IRS Self-Select PIN guidance says to resubmit using the actual prior-year values.

For other situations, review the exact rejection message and current IRS instructions before switching numbers again.

What if my prior-year AGI was negative?

Do not enter zero merely because the AGI was negative. The IRS says a negative AGI should be entered as a negative amount.

What if I amended last year's return?

Do not use the amended AGI and do not automatically use zero. The IRS says to use the original AGI from the originally filed prior-year return.

Can I use an IP PIN instead?

If you have an IRS-issued IP PIN, enter it when prompted. The IRS says a valid IP PIN can serve as identity verification instead of prior-year AGI or prior-year Self-Select PIN.

Read the RefundIQ IP PIN guide →

Still not sure whether zero is correct?

RefundIQ can review the exact rejection, determine which IRS authentication rule applies, prepare or correct the return, and help retransmit it without guessing.

Have RefundIQ Handle It — Call 844-754-1040

Step-by-step before resubmitting

  1. Confirm the exact reject code.
  2. Confirm whether the code applies to the primary taxpayer or spouse.
  3. Determine whether a valid prior-year return exists.
  4. Check whether that return has been processed.
  5. Check whether the late-filed-return rule applies.
  6. Check whether an ITIN-to-SSN change applies.
  7. Use zero only when the applicable IRS rule calls for zero.
  8. Resubmit and review the new acknowledgment.

Common questions

Should I enter zero if I forgot my AGI?

No. Forgetting the amount does not make zero correct. Use your prior-year return, tax software, preparer, IRS Online Account or transcript to find the original AGI.

Should I enter zero if my return was amended?

No. The IRS says to use the AGI from the original prior-year return, not the amended AGI.

Can zero work after the real AGI was rejected?

Only if an IRS zero-AGI rule applies to your situation. Do not treat zero as a generic workaround.

Can RefundIQ determine whether zero AGI applies and file my return?

Yes. RefundIQ can review the reject code and prior-year filing situation, determine which authentication rule applies, prepare or correct the return, and help retransmit it for IRS acceptance.

Go to the RefundIQ AGI Rejection Help Center →

What AGI do I use to e-file? →

Why is my AGI being rejected? →

IND-031-04 guide →

Official IRS sources

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