Reject Code IND-031-04: The IRS Could Not Match Last Year's AGI or PIN
By Forrest Baumhover, CFP®, EA · Last verified November 12, 2026
IND-031-04, and its spouse twin IND-032-04, mean the IRS could not match what you used to sign your e-filed return: last year's adjusted gross income (AGI, a total from last year's return) or last year's e-file PIN. Birth-date rejects such as IND-524 and F1040-525-04 work the same way.
What the IRS says
The IRS page for IND-031-04 says: "The prior-year information used to verify the primary taxpayers identity does not match IRS records." IND-032-04 says the same for the spouse. The birth-date codes say the date of birth "does not match IRS records."
How to fix it
Check the prior-year AGI or PIN against last year's return. The IRS page says to "make sure the value you entered exactly matches what was used on your prior-year tax return," then resubmit. If you do not have last year's return, you can order a transcript showing your AGI by calling the IRS at 800-908-9946; it takes 5 to 10 days to arrive.
If this is your first tax return, the IRS says: "If you are a first-time filer over the age of 16, enter zero as your AGI."
A valid Identity Protection PIN also signs the return; the IRS page lists entering one as a fix. For a birth-date reject, correct the date to match IRS records and resubmit.
If it keeps rejecting
File on paper. The reject code index explains the grace period that keeps an on-time return on time.
What people mistake IND-031-04 for
Some people read IND-031-04 as an identity theft alert. The IRS page describes only a mismatch in the information used to sign the return.
Others assume a rejected return counts as filed. Publication 1345 says the IRS "considers them not filed."