If you are married and wish to electronically file a joint return for the current tax year, the IRS requires you to enter a prior year AGI for both yourself and your spouse. The amounts that you enter depend on how you filed your return last year.
The AGI entered must match exactly what would be listed on the IRS prior year records for each SSN for your return to be accepted.
What if we filed jointly last year?
If you filed your federal return last year with the filing status "Married Filing Jointly", then you are going to put the same number for both your AGI and your spouse's AGI, even if your spouse did not earn any money last year. If you filed jointly, the IRS sees you as a single taxable entity, and you have the same AGI.
What if we filed separately last year?
If you filed "Married Filing Separately" last year, you would enter the different AGIs from each individual's prior year return. By filing separately, you each had to file a return, so you each should have a separate AGI on file with the IRS. For each person's prior year AGI, be sure to enter exactly what the IRS would have on file from the return you filed for your Social Security Number. If either of you did not file a return last year, you would simply enter "0" for that person's prior year AGI.
What if we were not married last year?
You would follow the same instructions as those individuals that filed Married Filing Separately last year. You would need to enter the different AGIs from each individual's prior year return. Each of you should have filed a return, so you each should have a separate AGI on file with the IRS. For each person's prior year AGI, be sure to enter exactly what the IRS would have on file from the return you filed for your Social Security Number. If either of you did not file a return last year, you would simply enter "0" for that person's prior year AGI.
**AGI stands for Adjusted Gross Income. This can be found on Line 11 of the 2022, 2021, and 2020 1040 Forms (1040 or 1040-SR).