The taxpayer's prior year Adjusted Gross Income (AGI) amount is used as an electronic signature for the e-filed return. This information helps the IRS confirm the identity of the person filing the return. Error codes IND-031 and IND-032 are issued when the AGI entered by the taxpayer does not match the information in the IRS e-file database.
These errors commonly occur when the taxpayer has used the current year AGI instead of the prior year AGI. You must use the original amount from last year's Form 1040 to sign this year's return. If you filed a joint return last year, each spouse must separately enter the same AGI amount (the entire original AGI; do not split the amount in half).
The AGI you should use to sign your 2014 return can be found on the following lines of your 2013 return (round this amount to the nearest whole dollar):
If you cannot locate your prior year AGI or PIN, you have the option to use an Electronic Filing PIN issued by the IRS. You can request an Electronic Filing PIN on the IRS website, or by calling the IRS at 1-866-704-7388. If your error code is IND-032, be sure to request one for yourself and one for your spouse.
Note: There are three different PINs related to electronic filing. To avoid confusion, keep the following distinctions in mind:
Once you have access to any of the three signature authentication options (2014 AGI, 2014 PIN, or 2015 IRS-issued electronic filing number), you can use the following steps to review and resubmit your return at no charge:
See the images below for examples of where to enter the above information. Be sure to clear imported information from any unused field.
If you choose to correct your 2014 AGI to sign your return, or to use your prior year PIN, click I have access to my 2014 tax return and enter the information in the appropriate field(s).
What if I did not file a return with the IRS last year?
If you have never filed before or you filed last year using an ITIN and have an SSN this year, select I am a first-time filer or I did NOT file a 2014 tax return on the screen titled E-Filing - Prior Year Information. If you are married filing jointly and only one spouse filed a 2014 return, you should enter the prior year AGI for that spouse and zero (0) for the spouse who has not filed before.
If your 2014 AGI was zero, you should use 0 (zero) as your prior year AGI when e-filing.
What do I use for the original AGI if my filing status has changed since last year?
If your filing status changed from the previous year to Married Filing Jointly, then each taxpayer will use their individual original AGI from their respective prior year return.
If the change is from Married Filing Jointly, then both taxpayers will use the same original AGI from last year's joint tax return.
What AGI or PIN do I use if I filed jointly with a different spouse last year?
If you filed jointly with a different spouse in the previous year, use the total AGI amount from the joint return filed with the ex-spouse.