Quick answer: Use the AGI from the original prior-year federal return. For many recent Form 1040 filings, AGI is shown on line 11. Do not use the AGI from an amended return or IRS math-error correction. If the prior-year return has not been processed, zero may apply under current IRS rules.

Which tax year's AGI do I use?

Use the AGI from the federal return for the year immediately before the return you are filing.

For example, if you are filing a 2025 federal return in 2026, the authentication AGI generally comes from the originally filed 2024 federal return.

Where do I find the AGI on my prior-year return?

For recent Form 1040 and Form 1040-SR returns, AGI is generally shown on line 11. Always verify the correct line using the form and instructions for the tax year involved.

What should I not use?

Do not substitute:

  • your refund amount,
  • taxable income,
  • your current-year AGI,
  • the amount from an amended return,
  • an IRS-adjusted AGI after a math-error correction, or
  • the other spouse's prior-year AGI when separate prior-year returns were filed.

What if I amended last year's return?

Use the AGI from the originally filed prior-year return. IRS guidance says not to use the revised AGI from Form 1040-X or an IRS math-error correction for this e-file authentication step.

What if last year's return has not been processed?

The IRS says taxpayers whose prior-year return has not yet been processed may need to enter 0 for prior-year AGI authentication.

Do not use zero just because the correct-looking number rejected. Confirm that the unprocessed-return rule applies to your situation and filing year.

What if I am a first-time filer?

IRS guidance provides zero-AGI treatment for certain first-time filers because there is no prior-year return available for authentication.

What if last year's AGI was negative?

Enter the negative amount with the minus sign. The IRS Self-Select PIN guidance specifically addresses negative prior-year AGI.

What if I filed jointly last year?

If the prior-year return was a joint return and the current return is also joint, both spouses generally use the AGI from that prior-year joint return for authentication.

If a prior-year joint return is followed by separate current-year returns, IRS guidance generally has each spouse use the same total AGI from the prior-year joint return.

What if we filed separately last year but are filing jointly now?

Each spouse generally uses the original AGI from their own prior-year separate return for their individual authentication information.

Can I use a tax return transcript?

Yes. An IRS tax return transcript can help confirm prior-year AGI when you do not have a copy of the return. You can request or view available transcripts through IRS Get Transcript services.

What if the correct AGI still gets rejected?

Check the exact reject code. IND-031-04 applies to the primary taxpayer, while IND-032-04 applies to the spouse. A correct-looking AGI can still reject because of the wrong year, wrong taxpayer, amended-return amount, unprocessed prior-year return, or incorrect PIN field.

Read: Why Is My AGI Being Rejected? →

Can I use an IP PIN instead?

In applicable cases, yes. The IRS says a valid six-digit Identity Protection PIN can be used for identity verification instead of prior-year AGI or prior-year Self-Select PIN when the software supports that option.

Read the IP PIN guide →

Don't want to keep guessing AGI values?

RefundIQ can review the reject code, determine which taxpayer and prior-year record the IRS is validating, prepare or correct the return, and help retransmit it.

Have RefundIQ Handle It — Call 844-754-1040

Step-by-step before you resubmit

  1. Confirm the exact reject code.
  2. Confirm which taxpayer the code applies to.
  3. Confirm the return year.
  4. Locate the original prior-year return.
  5. Use the original prior-year AGI.
  6. Check whether zero treatment applies.
  7. Check any prior-year Self-Select PIN or current IP PIN.
  8. Correct the appropriate field and resubmit.

Common questions

Is AGI the same as taxable income?

No. Adjusted gross income and taxable income are different amounts on the tax return.

Is AGI the same as my refund?

No. Your refund amount is not used as prior-year AGI authentication.

Can I use the AGI from an IRS transcript?

Yes, a tax return transcript can help confirm the prior-year AGI reflected on the return.

Can RefundIQ help me find the correct AGI and file my return?

Yes. RefundIQ can help review the reject code, identify the correct authentication information, prepare or correct the return, and help retransmit it for IRS acceptance.

Go to the RefundIQ AGI Rejection Help Center →

IND-031-04 guide →

IND-032-04 guide →

Official IRS sources

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