Why does the IRS reject my AGI when I know it is correct?

The IRS uses prior-year information as part of electronic-signature authentication. A rejection can happen even when the amount you are looking at seems correct because the IRS may be comparing a different record than the one you are using.

Match the record problem to the next check
What you foundWhat to check next
Wrong year, refund amount or taxable incomeFind the correct prior-year AGI field.
Amended return or IRS math-error correctionUse the original-return AGI for authentication.
Spouse's information rejectedCheck the spouse's filing history under IND-032-04.
Return filed late or still processingReview the late-return rule and processing guide before entering zero.
Negative AGIKeep the negative sign when entering the amount.
PIN entered in the AGI fieldDistinguish the five-digit Self-Select PIN from the six-digit IRS IP PIN; use the field your software identifies.

What does IND-031-04 mean?

IND-031-04 means the prior-year information used to verify the primary taxpayer's identity does not match IRS records. The IRS says to review the prior-year AGI or prior-year PIN, correct the value, or use a valid IP PIN when applicable.

Read the full IND-031-04 guide →

Which AGI should I use?

Use the AGI from the originally filed prior-year federal income tax return. The IRS says not to use the AGI from Form 1040-X or an IRS math-error correction.

For a 2025 federal return filed in 2026, the IRS instructions identify the original 2024 Form 1040 or 1040-SR, line 11. This is a tax-year-specific example; use the instructions for the return you are filing.

Where can I find my prior-year AGI?

  • your saved copy of the prior-year return,
  • the tax software used last year,
  • your prior tax preparer,
  • IRS Online Account, or
  • an IRS tax return transcript.

Should I enter zero for my AGI?

Sometimes, but not as a universal fix. IRS guidance says zero can apply in situations such as certain first-time filers and when the prior-year return has not yet been processed.

The IRS Self-Select PIN guidance also says that if a prior-year return was filed late and was not received and processed by the IRS by the applicable cutoff, zero may be the correct authentication value. Follow the current IRS rule for the filing year involved.

What if I filed last year's return late?

A late prior-year return can create an AGI mismatch if IRS authentication records do not yet reflect that return. The IRS provides specific zero-AGI guidance for certain late-filed prior-year returns that were not received and processed by the required cutoff.

If zero rejects, review the current IRS instructions before switching to the actual prior-year amount.

What if my prior-year return is still processing?

The IRS says taxpayers waiting for a prior-year return to be processed may need to enter zero for prior-year AGI authentication. Confirm that this rule applies to the return year you are filing before changing the entry.

What if I amended last year's return?

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

What if my prior-year AGI was negative?

Enter the negative amount as a negative number. IRS Self-Select PIN guidance says a negative AGI should be entered with the negative sign.

What if I am filing jointly this year?

Each spouse must satisfy the applicable identity-verification requirements. If the spouses filed separate returns in the prior year and are filing jointly now, each spouse generally uses the original total AGI from their own prior-year return.

If the prior-year return was joint and the current return is separate, the IRS says each taxpayer generally uses the same total AGI from that prior-year joint return.

Can an IP PIN solve an AGI rejection?

Yes, in applicable cases. The IRS says a valid six-digit Identity Protection PIN can serve as identity verification instead of prior-year AGI or prior-year Self-Select PIN when prompted by the software.

Read the RefundIQ IP PIN guide →

Still getting rejected?

You do not have to keep guessing AGI values. RefundIQ can review the exact reject code, check which taxpayer and prior-year record the IRS is trying to authenticate, prepare or correct the return, and help retransmit it.

Have RefundIQ Handle It — Call 844-754-1040

What should I check before resubmitting?

  1. Save the complete rejection message.
  2. Confirm whether the code applies to the primary taxpayer or spouse.
  3. Confirm the tax year.
  4. Use the original prior-year AGI, not an amended amount.
  5. Check whether zero-AGI guidance applies.
  6. Check any prior-year Self-Select PIN or current IP PIN.
  7. Correct only the field causing the mismatch.
  8. Resubmit and review the new IRS acknowledgment.

Common questions

Does an AGI rejection mean my refund amount is wrong?

No. An AGI rejection is an electronic-filing identity-verification problem. It does not, by itself, mean the tax calculation or refund amount is wrong.

Can I keep trying different AGI numbers?

That is not a good troubleshooting method. Use the actual IRS authentication rules for the tax year and taxpayer involved rather than guessing.

Is my IP PIN the same as my prior-year PIN?

No. The IRS IP PIN is six digits. The prior-year Self-Select PIN used as an electronic signature is five digits.

Can RefundIQ fix the AGI rejection and prepare my tax return?

RefundIQ can help review the rejection, identify the authentication issue, prepare or correct the federal return, and help retransmit it for IRS acceptance. Have the tax year and complete reject code ready when you call.

Go to the RefundIQ AGI Rejection Help Center →

IND-031-04 guide →

IND-032-04 spouse AGI guide →

Official IRS sources

Sources reviewed October 22, 2026. IRS authentication procedures can change; use the guidance that applies to the tax year being filed.