How to determine Prior Year Adjusted Gross Income (AGI) for online filing (OLF) PIN purposes:
When taxpayers sign their OLF tax returns using the Self-Select PIN method, they must validate their identity by providing their prior year Adjusted Gross Income (AGI) or the Prior Year PIN used to sign the prior year return.
The prior year AGI amount is the amount from the taxpayer's prior year originally filed return as accepted by IRS; it is not the amount from an amended return or a math error correction made by IRS. In some cases the prior year AGI amount may have unique features:
- If the prior year return was filed as married filing jointly with the same spouse, enter the same prior year total AGI amount for each taxpayer. Do not divide the amount between the taxpayers.
- If the prior year return was filed as married filing jointly with a different spouse, enter the prior year total AGI amount from the joint return filed with the ex-spouse.
- A zero amount is valid when
- the taxpayer's prior year AGI amount is zero;
- the taxpayer did not file a prior year return;
- or the prior year return was not received and processed by IRS by mid-December. The actual date varies but may fall between December 9 and 15. If the return is rejected due to mismatch of the AGI, resubmit the return using the actual values.
- If the taxpayer's AGI amount is negative, the amount should be entered as a negative amount.
Taxpayers who are unsure of their original prior year AGI amount may call the IRS Customer Service at 1-800-829-1040.