Quick answer
Your AGI is on last year's tax return: line 11a of the 2025 Form 1040 (or 1040-SR), or line 11 of the 2024 Form 1040. Don't have the return? Sign in to your IRS Individual Online Account and open the Records and Status tab, or order a free tax return transcript online or by calling 800-908-9946.
Always use the AGI from the return you originally filed, even if you amended it. If you didn't file last year, enter 0. And if a tax pro e-files your return with Form 8879, the IRS doesn't need last year's AGI at all.
What AGI is, and why the IRS asks for last year's
Adjusted gross income (AGI) is your total income for the year (wages, tips, self-employment profit, unemployment, interest and so on) minus a short list of adjustments, such as deductible IRA contributions, student loan interest, educator expenses and part of self-employment tax. It comes before the standard deduction.
When you e-file a return yourself, you sign it with the Self-Select PIN method: you pick any five digits (not all zeros) as your signature and confirm your identity with your date of birth plus last year's AGI (or the five-digit PIN you used last year). If the AGI doesn't match what the IRS has on file, the return is rejected before it's processed: code IND-031-04 for you, IND-032-04 for your spouse.
New for 2025 returns. The new deductions for tips, overtime, car loan interest and people 65 and older (Schedule 1-A) are subtracted after AGI. They lower your taxable income, not your AGI, so they don't change the number you'll need next year.
Where to find it on last year's return
| Return you're looking at | Where the AGI is |
|---|---|
| 2025 Form 1040 or 1040-SR (filed in 2026) | Line 11a, "This is your adjusted gross income." Line 11b repeats the same amount. |
| 2024 Form 1040 or 1040-SR (filed in 2025) | Line 11 |
The IRS moved AGI to line 11a on the 2025 form. Some older guides, and even a few IRS pages, still say "line 11." If you're filing your 2026 return in 2027, the number you need is on line 11a of your 2025 return.
No copy? Ask whoever prepared last year's return, or sign in to the tax software you used: both usually keep copies.
Get your AGI from the IRS for free
- IRS Individual Online Account (fastest). Sign in at IRS.gov/account with ID.me, open the Records and Status tab and choose the tax year. Your AGI shows there, along with your transcripts. Our IRS online account guide walks you through setting it up.
- Tax return transcript online. In the same account, open the tax return transcript for last year and use the line labeled Adjusted Gross Income. That's the line the IRS tells tax pros to use.
- Transcript by mail. Order it on IRS.gov ("Get Transcript by Mail") or call the automated line at 800-908-9946. It arrives in 5 to 10 calendar days at the address the IRS has on file, so if you moved, update your address first.
- Form 4506-T or 4506-T-EZ. A paper request for a transcript. Transcripts are always free.
You don't need a full copy of your old return just to get the AGI. If you ever do need one, Form 4506 costs $30 per return and can take up to 75 days.
Just filed this year's return? Its transcript isn't ready right away. If you e-filed and got a refund or owed nothing, expect it in about 2 to 3 weeks. A paper return takes 6 to 8 weeks.
Which number to enter in special cases
These rules come from the IRS's instructions for e-file signatures. "Last year's return" means the return for the year before the one you're filing.
| Your situation | Enter |
|---|---|
| First time filing (age 16 or older by December 31) | 0 |
| You didn't file last year, or weren't required to | 0 |
| You filed last year's return late, and the IRS hadn't processed it by December 7 | 0. If that's rejected, try the actual AGI. |
| Last year's return still hasn't been processed | 0 |
| You amended last year's return, or the IRS changed it | The AGI from your original return, not the amended or corrected amount |
| You filed jointly last year and separately this year | Both of you enter the same AGI from last year's joint return |
| You filed separately last year and jointly this year | Each spouse enters the AGI from their own return |
| Last year you filed jointly with a different spouse | The AGI from that joint return |
| You used an ITIN last year and have an SSN now | 0 |
Rejected with IND-031-04 or IND-032-04? Fix it step by step
- Check the number against your original return. Use whole dollars, the right year (the year before the return you're filing) and line 11a or 11 as shown above.
- Use last year's Self-Select PIN instead. If you e-filed last year yourself, the five-digit PIN you chose then works in place of the AGI.
- Try 0 if a special case fits. A late or unprocessed return from last year is a common reason a correct AGI is rejected. If 0 is rejected, go back to the actual amount.
- Use an IP PIN. If you have an Identity Protection PIN, enter it. It verifies your identity instead of last year's AGI.
- File through a tax pro, or on paper. When a tax pro e-files your return with Form 8879 (the Practitioner PIN method), the IRS doesn't ask for last year's AGI. Mailing a paper return also works, but it takes much longer.
This is the rejection we fix most. When we file for you, you sign Form 8879 and we sign the e-file with our own PIN as your tax pro, so last year's AGI never has to match.
See every common code in our IRS rejection codes guide.
Other times you may need your AGI
- Marketplace health insurance. Your application asks for your expected household income, and your last AGI is a good starting point. See our Marketplace insurance guide.
- The IRS's own forms. Form 15227, one way to get an IP PIN, is only for people whose AGI on their last return is below $84,000 ($168,000 married filing jointly).
- Loans, student aid and assistance programs. Many ask for your AGI or a tax return transcript as proof of income.
Common questions
Is AGI the same as my income, my W-2 wages or my refund?
No. AGI is your total income minus certain adjustments, so it can be lower than your total income. Your W-2 shows only one job's wages, and AGI isn't printed on it. Your refund is a different number altogether.
Is my AGI on my W-2?
No. The W-2 shows wages from one employer. AGI is calculated on your Form 1040: line 11a on the 2025 form, line 11 on the 2024 form.
I can't find last year's return and can't get through ID.me. What now?
Order a tax return transcript by mail on IRS.gov or by calling 800-908-9946; it arrives in 5 to 10 days. Or file through a tax pro with Form 8879, which doesn't need last year's AGI.
Can I just enter 0 if I can't find it?
Only if one of the special cases applies: you didn't file last year, it's your first return, last year's return wasn't processed by December 7, or you used an ITIN last year and have an SSN now. Otherwise 0 won't match and the return will be rejected.
We're married. Do we each enter a different AGI?
If you filed jointly last year, you both enter the same AGI from that joint return. If you filed separately last year, each of you enters your own.
Does an IP PIN replace the prior-year AGI?
Yes. If you enter a valid Identity Protection PIN, the IRS uses it to verify your identity instead of last year's AGI or PIN.
Why was my AGI rejected when I typed it exactly?
Usually because the IRS has a different 'original' number: last year's return was filed late or not processed yet (try 0), you used the amended amount, you typed your spouse's separate AGI, or you used the wrong year.
Official sources
We checked this guide against these official pages:
- Topic 255, Self-select PIN signature method for online registration irs.gov
- Validating your electronically filed tax return irs.gov
- Adjusted gross income irs.gov
- Self-Select PIN method for Forms 1040 and 4868 (for e-file providers) irs.gov
- Get your tax records and transcripts irs.gov
- Transcript types for individuals and ways to order them irs.gov
- Transcript availability irs.gov
- Topic 156, Copy or transcript of your tax return irs.gov
This guide is general information, not tax advice for your situation. Tax rules change, so check the official sources or ask a tax pro. Nationwide Tax Pro is a private tax preparation company and an authorized IRS e-file provider. We are not affiliated with the IRS, HealthCare.gov or any government agency.