Quick answer: Current IRS Self-Select PIN guidance says that if the prior-year return was filed after April 15 and was not received and processed by the IRS by December 7 of the current tax year, enter 0 for prior-year AGI. If that return then rejects for an AGI mismatch, the IRS says to resubmit using the actual prior-year value.
Why can a late-filed return cause an AGI rejection?
The IRS uses prior-year information to authenticate an electronically filed return. If the prior-year return was filed late, the IRS authentication system may not yet have the AGI from that return available when the current return is transmitted.
That is why a taxpayer can enter the exact AGI shown on the prior-year return and still receive an AGI mismatch rejection.
What does the IRS say to enter?
The IRS Self-Select PIN guidance currently says:
- if the prior-year return was filed after April 15, and
- the IRS had not received and processed it by December 7 of the current tax year,
- enter 0 for the prior-year AGI amount.
If the return rejects because of an AGI mismatch after using zero, the IRS says to resubmit using the actual prior-year value.
What if my late return was already processed?
If the IRS has processed the prior-year return and the zero rule does not apply, use the original AGI from that processed prior-year return.
Do not use an amended-return AGI or an IRS-corrected amount.
How do I know whether the IRS processed last year's return?
Check IRS Online Account or your tax account transcript for the prior year. If you are unsure whether the return was processed before the applicable cutoff, review the current IRS guidance before deciding whether to enter zero or the actual AGI.
What if I filed the prior-year return very recently?
If the prior-year return has not yet been processed, IRS guidance generally says to enter zero for prior-year AGI authentication.
Read: Should I Enter Zero for My Prior-Year AGI? →
What if zero is rejected?
For the specific late-filed-return rule, the IRS says that if the return rejects for an AGI mismatch after entering zero, resubmit using the actual prior-year AGI value.
Do not keep cycling through random numbers. Use the exact IRS rule for the taxpayer and filing year involved.
What if the actual AGI also rejects?
Then the issue may involve something other than simple processing timing. Check:
- the exact reject code,
- whether the code applies to the primary taxpayer or spouse,
- the tax year used,
- whether the AGI came from the original return rather than an amended return,
- whether a prior-year PIN was entered instead, or
- whether an IP PIN is required.
Read: Why Is My AGI Being Rejected? →
Does IND-031-04 fit this situation?
It can. IND-031-04 means the prior-year identity-verification information for the primary taxpayer did not match IRS records. A late-filed or recently processed prior-year return can be one reason the expected AGI differs from the amount the taxpayer enters.
What if the spouse's AGI is the problem?
IND-032-04 is the spouse version of the prior-year AGI/PIN mismatch. On a joint return, review each spouse's authentication information separately.
Filed last year late and still getting rejected?
RefundIQ can review the timing, reject code and prior-year filing record, determine which authentication value to use, prepare or correct the return, and help retransmit it.
Have RefundIQ Handle It — Call 844-754-1040Step-by-step before resubmitting
- Confirm when the prior-year return was filed.
- Confirm whether IRS processing occurred.
- Check the current IRS late-filed-return rule.
- Use zero if the rule specifically calls for zero.
- If zero rejects under that rule, use the actual original prior-year AGI.
- Review the exact reject code before changing anything else.
- Resubmit and save the new acknowledgment.
Common questions
If I filed late, should I always use zero?
No. The zero rule depends on whether the return was received and processed by the IRS by the applicable cutoff. A late-filed return that has already been processed may require the actual original AGI.
Should I use the amended AGI if I amended the late return?
No. The IRS says to use the original AGI from the originally filed return, not an amended-return AGI.
Can RefundIQ help if last year's late return is causing the rejection?
Yes. RefundIQ can review the timing and reject code, determine the applicable IRS authentication rule, 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? →
Where can I find my prior-year AGI? →
Official IRS sources
Sources reviewed October 7, 2026. IRS processing cutoffs and authentication rules can change; use the current rule for the filing year involved.