When you electronically file a Married Filing Jointly tax return, the IRS requires identity verification. One of the most common verification methods is entering the prior year Adjusted Gross Income (AGI) for both you and your spouse.
The AGI you enter must match the amount on the IRS's records for each Social Security number exactly. If the information doesn't match, the IRS may reject your e-filed return.
What Is Prior Year AGI?
AGI stands for Adjusted Gross Income. It's your total income minus certain adjustments allowed by the IRS.
For identity verification when filing your 2026 tax return (filed in 2027), you'll generally use the AGI from your 2025 federal tax return, unless the IRS specifically instructs otherwise.
You can find your AGI on:
- Form 1040 or Form 1040-SR
- Line 11
If you don't have a copy of last year's return, you may be able to obtain a tax transcript from the IRS here.
What If We Filed Jointly Last Year?
If you filed your previous federal return as Married Filing Jointly, enter the same AGI amount for both spouses.
Even if one spouse had little or no income during the year, the IRS treats a jointly filed return as a single tax return. As a result, both spouses share the same prior year AGI for e-file verification purposes.
What If We Filed Separately Last Year?
If you filed as Married Filing Separately last year, each spouse should enter the AGI from their own individual tax return.
Because separate returns were filed, the IRS has a separate AGI on record for each Social Security number.
Be sure to:
- Enter your AGI exactly as it appeared on your prior year return.
- Enter your spouse's AGI exactly as it appeared on their prior year return.
- Avoid rounding or estimating the amount.
If either spouse did not file a tax return for the prior year, enter 0 for that person's prior year AGI.
What If We Weren't Married Last Year?
If you were not married during the previous tax year, each person should enter the AGI from their own prior year federal return.
Since you filed separately as individuals, the IRS maintains separate AGI records for each Social Security number.
If one of you did not file a return during the prior year, enter 0 for that person's AGI.
Why Is the AGI So Important?
The IRS uses prior year AGI as part of its identity verification process. Entering an incorrect amount is a common reason an electronically filed tax return gets rejected.
To help avoid delays:
- Use the AGI exactly as shown on your prior year tax return.
- Double-check that each spouse's AGI is entered correctly.
- Enter 0 if a spouse did not file a return for the prior year.
Taking a minute to verify these amounts can help your return move through the IRS e-file system more smoothly.