IRS Reject Code IND-031-04: prior-year AGI mismatch

What does IRS reject code IND-031-04 mean?

The IRS describes IND-031-04 as a mismatch in the prior-year information used to verify the identity of the primary taxpayer. For electronic filing, that verification can involve the prior-year AGI, a prior-year Self-Select PIN, or—when applicable—a valid IRS Identity Protection PIN.

This reject code does not by itself mean that your income, deductions, tax calculation or refund amount is wrong. It means the identity-verification information submitted with the e-filed return did not match the IRS record used for authentication.

Which AGI should I use for IND-031-04?

For a 2025 federal income tax return filed in 2026, use the AGI from the originally filed 2024 federal return. On Form 1040 or 1040-SR, AGI is generally shown on line 11.

Do not substitute your refund amount, taxable income, current-year AGI, or the revised AGI from Form 1040-X.

Where can I find my prior-year AGI?

• Your saved copy of the prior-year federal return.
• Your prior tax software account.
• Your previous tax preparer.
• Your IRS Online Account or an IRS tax return transcript.

Why can IND-031-04 happen even when my AGI looks correct?

• The AGI came from the wrong tax year.
• You entered the AGI from an amended return instead of the originally filed return.
• The return being filed is joint and the information for the wrong spouse was used.
• The prior-year return was not yet processed or was only recently processed.
• A prior-year PIN was entered in the wrong field.
• An IRS-issued IP PIN is required but missing or incorrect.

Should I enter zero for IND-031-04?

Do not use zero as a universal fix. IRS guidance provides zero-AGI instructions for certain situations, including some first-time filers and cases where the prior-year return has not yet been processed. Confirm that the rule applies to your filing year and circumstances before changing the AGI to zero.

What if I amended last year's return?

Use the AGI from the originally filed prior-year federal return for this electronic-signature verification. The IRS instructions say not to use the revised AGI from Form 1040-X or an IRS math-error correction.

What if my prior-year return is still processing?

IRS guidance can call for a zero prior-year AGI in certain cases when the prior-year return has not yet been processed or was only recently processed. Because the correct treatment depends on timing and tax year, check the current IRS instructions before resubmitting.

Can an IP PIN help with IND-031-04?

Yes. The IRS page for IND-031-04 says a valid Identity Protection PIN can be used when the correct prior-year information cannot be provided. The IP PIN is a six-digit number issued by the IRS and is different from the five-digit Self-Select PIN used as an electronic signature.

Read our IP PIN rejection guide if you need help distinguishing the PIN types. The IRS excludes a standalone Form 9465 from this IP PIN option.

How do I fix IND-031-04?

1. Save the complete rejection message. Confirm that the code is exactly IND-031-04.
2. Confirm the taxpayer. IND-031-04 concerns the primary taxpayer.
3. Confirm the tax year. Make sure you are looking at the correct prior-year return.
4. Check the original prior-year AGI. Compare the entry with the originally filed federal return.
5. Check the prior-year PIN or IP PIN if used. Make sure each number is in the correct field.
6. Correct only the information that is wrong. Avoid guessing different AGI amounts.
7. Resubmit and review the new acknowledgment. Submission and IRS acceptance are separate steps.

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

IND-031-04 concerns the primary taxpayer's prior-year identity-verification information. IND-032-04 concerns the spouse's information on a joint return. If your code is IND-032-04, review the spouse's record rather than assuming the primary taxpayer's AGI is the problem.

Can a tax preparer help if I cannot verify my prior-year AGI?

A tax professional can review the available filing options. The IRS describes a Practitioner PIN method that does not require prior-year AGI or a prior-year Self-Select PIN. It requires a signed e-file authorization, and an IRS-issued IP PIN is still required when applicable. Ask which method applies to your return; hiring a preparer does not guarantee acceptance. See IRS electronic-signature guidance.

Common questions about IND-031-04

Does IND-031-04 mean the IRS denied my refund?

No. This is an electronic filing authentication rejection. The return was not accepted using the identity-verification information submitted; the code itself is not a determination of your refund amount.

Can I keep trying different AGI numbers until one works?

That is not a good troubleshooting method. Identify the correct tax year and primary taxpayer, then verify the original prior-year return or IRS record before changing the entry.

Is my IP PIN the same as my Self-Select PIN?

No. An IRS-issued IP PIN has six digits. A Self-Select PIN used as an electronic signature has five digits.

What if I cannot find my prior-year return?

You can check prior filing software, your previous preparer, IRS Online Account or an IRS tax return transcript.

Can RefundIQ help me understand IND-031-04?

Yes. Have the tax year, complete reject code and prior-year return available. Do not send Social Security numbers, IP PINs, bank details or complete tax documents in an ordinary website message.

Read the full RefundIQ AGI rejection guide →

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