When you e-file your federal tax return, the IRS may use your prior year Adjusted Gross Income (AGI) to verify your identity and help prevent fraudulent filings.
Your prior year AGI must match the amount on file with the IRS. Entering the wrong amount is one of the most common reasons an e-filed return gets rejected.
What If My Prior Year AGI Was a Negative Number?
If your prior year AGI was negative, enter it exactly as it appears on your prior year tax return, including the negative sign.
For example, if your prior year AGI was -$2,500, enter -2500 in the AGI field.
The IRS stores the AGI amount shown on your return, whether it's positive, zero, or negative, so accuracy matters.
What If My Prior Year AGI Was $0?
If your prior year AGI was zero, enter 0.
Do not leave the field blank, and do not estimate an amount. A zero AGI is valid and should be entered exactly as it appears on your prior year return.
What If I Don't Know My Prior Year AGI?
The easiest way to find your AGI is to look at your previous year's federal tax return.
Your AGI is located on:
- Form 1040
- Form 1040-SR
- Line 11(a)
For taxpayers filing a 2026 return in 2027, the IRS will generally use the AGI from the most recently processed tax return on file for identity verification purposes.
What If I Don't Have a Copy of My Prior Year Return?
If you can't access your prior year tax return, you can request a tax transcript from the IRS through the IRS Get Transcript service here.
An IRS transcript includes the AGI reported on your return and can help you verify the correct amount before e-filing.
Before requesting a transcript, make sure you have the information needed to verify your identity with the IRS. For additional guidance, refer to our related Knowledgebase article on obtaining an IRS transcript here.
Additional Information
- Prior year AGI is used only for identity verification when electronically filing a return.
- Prior year returns typically cannot be e-filed through our software and generally do not require AGI verification.
- If you use the same account each year, your prior year AGI may automatically populate in the appropriate field, saving you time and reducing the chance of entry errors.
- If your return is rejected because of an AGI mismatch, verify the amount against your IRS records or transcript and resubmit the return with the correct information.