Please see the below instruction from IRS:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-fil...>
If my client had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their prior year tax return, but now has a SSN for the current filing season, what prior year AGI amount do they use?
If your client had an ITIN when they filed their prior year tax return, but now has a SSN to file their current year tax return, they should use Zero (0) as the prior year AGI amount.
I wish TurboTax would make this a part of the questionnaire to avoid rejection for people subject to this very common scenario.
