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Similarly, we were notified the IRS rejected our return with "IND-031-04" when we e-filed with TurboTax.  When we restarted TurnoTax, the stated our AGI amount did not match the amount in our 2019 return... But we had entered the correct amount.

Then, following a suggestion by another user in this forum we substituted $0 for the correct amount of our 2019 AGI and it worked! The 2020 return was accepted.

 

(This makes no sense and it would be nice to get an explanation. It this yet another major glitch in TurboTax?)