IRS e-File Error Fix
IRS Electronic Filing Reject: Prior Year AGI / PIN Mismatch
Error Code: IND-031-04 / IND-032-04
Resolution for IRS reject codes F1040-001, IND-031-04, and IND-032-04 when e-filing individual tax returns.
Step-by-Step Resolution Protocol
- If you filed late last year (after Nov 1) or your return was processed on paper, enter "$0" (zero dollars) as your prior year AGI.
- If this is your first time filing a U.S. tax return, also enter "$0".
- Retrieve your exact official prior year transcript at IRS.gov/transcript using your online ID.me login.
- If still rejected, request an Identity Protection PIN (IP PIN) at IRS.gov/ippin or print and mail the return with Form 1040 signed in wet ink.