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IRS REJECT CODE HELP

IRS Reject Code IND-032-04: spouse prior-year AGI mismatch

IND-032-04 means the prior-year information used to verify the spouse's identity did not match IRS records. Review the spouse's prior-year AGI or prior-year Self-Select PIN before resubmitting.

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Published by RefundIQ Tax Help · Updated October 22, 2026 · Editorial standards

Still stuck at the filing screen?

Tell us the code. Have IND-032-04, the tax year you are filing, and the name of your filing software ready. Tell us whether you and your spouse filed together or separately last year.
Talk through the next step. We can discuss the rejection and whether you want tax-preparation help. We cannot access your software account or promise IRS acceptance.
Choose how to proceed. If you choose RefundIQ, confirm the service and fees before work begins. Sensitive documents belong in the agreed secure intake process.

Keep Social Security numbers, IP PINs, bank details and tax documents out of ordinary email, website messages and social comments. Only the IRS can issue or recover an IP PIN.

Quick answer: IND-032-04 applies to the spouse on a joint return. Verify the spouse's prior-year information. If you filed jointly last year, both spouses generally use that joint return's total original AGI; if you filed separately, use each person's own prior-year return. A valid IRS-issued IP PIN can also serve as identity verification when applicable.

Rejection-code Reel · 0:35

Watch: What IND-032-04 means

Still need help with your rejected return?Call RefundIQ Tax Help 844-754-1040

This Reel focuses on the spouse’s prior-year information when an electronic return is rejected. It highlights the spouse’s prior return, the AGI entry and late-filing or processing questions to review.

Use the written guide to distinguish the spouse’s information from the primary taxpayer’s.

Read the video summary

Review the spouse’s prior-year return and the information entered in the software.
Check for late-filing, processing or wrong-year information issues.
Verify the correct spouse information before correcting and retransmitting the return.

Continue with the written guide on this page for details and official IRS sources.

Browse the RefundIQ video library →

What does IRS reject code IND-032-04 mean?

The IRS describes IND-032-04 as a mismatch in the prior-year information used to verify the spouse's identity. The IRS can authenticate the spouse using the spouse's prior-year PIN or prior-year adjusted gross income (AGI). If the correct prior-year information cannot be provided, a valid IP PIN may be used in applicable cases.

Which spouse AGI should I use?

Start with the spouse's original prior-year federal return, not an amended-return amount.

Spouse AGI: match last year's filing arrangement
Prior-year filing arrangement	AGI record to check
You filed one joint return together	Use that original return's total AGI for each spouse. Do not divide it by two or allocate it by wages.
You each filed a separate return	Use each person's own original prior-year return.
Your spouse filed jointly with a former spouse	Use the original joint return from that prior year.
Your spouse did not file or the return is unprocessed	Check the applicable zero-AGI rule for that person.

Source: IRS Self-Select PIN guidance on filing-status changes and joint returns.

Why can IND-032-04 happen when the return looks correct?

The wrong prior-year return was used for the spouse, or a joint AGI was incorrectly split.
The spouse's AGI came from the wrong tax year.
The spouse's amended-return AGI was used instead of the original prior-year AGI.
The spouse's prior-year return was not yet processed or was only recently processed.
The spouse's prior-year PIN was entered incorrectly.
The spouse has an IP PIN requirement and the correct six-digit IP PIN was not entered.

Should I enter zero for the spouse's AGI?

Do not use zero automatically. IRS guidance allows zero in certain situations, including some first-time filer situations and cases where a prior-year return has not yet been processed. Confirm that the rule applies to the spouse and tax year involved before changing the entry.

What if the spouse amended last year's return?

For electronic-signature authentication, use the AGI from the originally filed prior-year federal return, not the revised AGI from Form 1040-X or an IRS math-error correction.

Can the spouse use an IP PIN instead?

Yes, when applicable. The IRS page for IND-032-04 says a valid IP PIN can be used if the correct prior-year information cannot be provided. The spouse must use the spouse's own six-digit IRS-issued IP PIN. The IRS excludes a standalone Form 9465 from this IP PIN option.

Read our IP PIN rejection guide for more help.

How do I fix IND-032-04?

Save the complete rejection message. Confirm the code is exactly IND-032-04.
Confirm the person. IND-032-04 concerns the spouse.
Confirm the tax year. Make sure you are using the correct prior-year return.
Check the spouse's original prior-year AGI. Use the joint total if last year's return was joint, or the spouse's own AGI if last year's returns were separate.
Check the spouse's prior-year PIN or IP PIN if used. Make sure each number is in the correct field.
Correct only the spouse information that is wrong.
Resubmit and review the new acknowledgment.

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

IND-031-04 applies to the primary taxpayer. IND-032-04 applies to the spouse. If the primary taxpayer's information matches but the spouse's does not, the return can still reject.

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-032-04

Does IND-032-04 mean our refund was denied?

No. It is an e-file identity-verification rejection, not a determination of the refund amount.

Can I use my AGI for my spouse?

It depends on last year's filing status. A prior-year joint return generally supplies the same total AGI for both spouses. Prior-year separate returns supply each person's own AGI. Match the spouse's record rather than assuming the amounts must be different.

What if my spouse did not file last year?

IRS zero-AGI rules may apply in some situations. Confirm the current-year filing instructions and the spouse's prior-year filing status before entering zero.

Can RefundIQ help with IND-032-04?

Yes. Have the tax year, complete reject code and spouse's prior-year filing information ready. Do not send Social Security numbers, IP PINs, banking information or complete tax documents through an ordinary website message.

Read the full RefundIQ AGI rejection guide →

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Official IRS sources

Sources reviewed October 22, 2026. IRS instructions and reject-code procedures can change; use the guidance that applies to the return you are filing.

Need help with IND-032-04?

Tell us you are calling about IND-032-04. Have the tax year and filing software ready. We will discuss the issue and your tax-preparation options so you can decide what to do next.

Call 844-754-1040 RefundIQ Tax Help is an independent tax-preparation business. No guaranteed acceptance, refund amount or completion time. Confirm fees before authorizing service.