There's some detail missing. Is this a single taxpayer return as opposed to a married joint return?
Did you file a return last year for 2024?
In any case, a Reject Code IND-031-04 is for the primary taxpayer's AGI.
How many ways have you tried efiling so far? If you filed a return last year, then the first attempt would be to use the total 2024 AGI from the original 2024 return Form 1040, Line 11 (not an amended one.) If that failed, the second attempt would be to try using an AGI of 0. Have you tried both of those already?
And how are you trying to correct it? If you are trying to use some kind of "Fix It" popup; and it won't accept a change, instead go back into the return interview and march through the FILE section again.
If you are a single taxpayer and have already tried with both the actual 2024 AGI and with an AGI of 0, and both of those attempts rejected, there is a third option that should still allow efiling. If you wish to do so, you could get an IP PIN from an online IRS account, and then the AGI become irrelevant as an identifier. The IRS says the IP PIN is a more powerful identifier and will supersede the AGI as a verifier. If you end up needing to do that, report back for more info on how to get an IP PIN and how to enter it. The 6-digit IP PIN is entered in an entirely different section of the interview.
