Why is my spouse's AGI being rejected?

What does IND-032-04 mean?

The IRS says IND-032-04 means the prior-year information used to verify the spouse's identity does not match IRS records.

To e-file using Self-Select PIN authentication, the spouse can verify identity with:

• the spouse's prior-year PIN, or
• the spouse's prior-year AGI.

If the correct prior-year information cannot be provided, the IRS says a valid spouse IP PIN can be used in applicable cases.

Can the primary taxpayer's AGI be used for the spouse?

No. On a joint return, each spouse has their own identity-verification information. The IRS says both spouses each use their own PINs and each enter their own date of birth plus either original prior-year AGI or prior-year PIN when using the Self-Select PIN method.

What AGI should the spouse use?

Use the spouse's original prior-year AGI based on the spouse's filing situation for the prior year.

If the spouses filed separate prior-year returns and are filing jointly now, each spouse generally uses the AGI from their own prior-year return.

What if we filed jointly last year?

If both spouses were on the same prior-year joint return, the IRS generally uses the AGI from that original joint return for authentication.

Do not use an amended-return AGI or an IRS math-error correction amount.

What if my spouse filed with a different spouse last year?

The IRS Self-Select PIN guidance specifically addresses taxpayers who filed jointly with a different spouse in the prior year. Use the AGI from the prior-year return on which that taxpayer actually appeared.

What if my spouse earned all the income last year?

Who earned the wages does not change the identity-verification rule. If the prior-year return was joint, the joint-return AGI is the relevant prior-year AGI for authentication.

What if my spouse's prior-year return has not processed?

Current IRS guidance says zero may be used for prior-year AGI authentication when the prior-year return has not yet been processed or has only recently processed.

Read the still-processing return guide →

What if my spouse filed last year's return late?

The IRS has a special zero-AGI rule for certain late-filed prior-year returns that were not received and processed by the stated cutoff.

Read the late-filed prior-year return guide →

What if my spouse amended last year's return?

Use the spouse's AGI from the originally filed prior-year return. Do not use the revised AGI from Form 1040-X or an IRS math-error correction.

Read the amended-return AGI guide →

Can the spouse use an IP PIN instead?

Yes, when applicable. The IRS says a valid six-digit IP PIN can verify the spouse's identity instead of prior-year AGI or prior-year PIN.

The spouse must use the spouse's own IP PIN—not the primary taxpayer's.

Read the spouse IP PIN rejection guide →

What should I check before resubmitting?

1. Confirm the code is IND-032-04.
2. Confirm the rejection applies to the spouse.
3. Check the spouse's prior-year filing status.
4. Use the spouse's original prior-year AGI or prior-year PIN.
5. Check whether zero-AGI guidance applies.
6. Check whether the spouse has an IP PIN.
7. Correct the spouse field—not the primary taxpayer field.
8. Resubmit and review the new acknowledgment.

IND-032-04 vs. IND-031-04

IND-031-04 concerns the primary taxpayer. IND-032-04 concerns the spouse.

One spouse matching successfully does not automatically authenticate the other spouse.

Read the full IND-032-04 guide →

Common questions

Can I use my AGI for my spouse?

No. The spouse's own prior-year authentication information must match the IRS record for that spouse.

What if my spouse did not file last year?

Zero-AGI guidance may apply. Confirm the spouse's actual prior-year filing status before entering zero.

What if my spouse has an IP PIN?

Enter the spouse's current six-digit IP PIN where prompted. It can serve as identity verification instead of prior-year AGI or prior-year PIN.

Can RefundIQ fix the spouse AGI rejection and file our joint return?

Yes. RefundIQ can review the spouse's authentication issue, prepare or correct the joint return, and help retransmit it for IRS acceptance.

Go to the RefundIQ AGI Rejection Help Center →

Why is my AGI being rejected? →

IND-032-04 guide →