I just went through this. My 2020 taxes were filed late and have not been processed yet.
1st time that I e-filed, I used the AGI from line 11 of my 2020 return. This was rejected with error IND-031-04 - The primary taxpayer's AGI or Self-select PIN from last year does not match IRS records
So I went back an updated the AGI to $0 and re-filed. This was rejected with error IND-032-04 - 'SpousePriorYearPIN' or 'SpousePriorYearAGIAmt' in the Return Header must match the e-File database.
So I went back into TurboTax and it asked me if I wanted to revisit my spouse's AGI. I thought this was odd becaues I don't remember specifying a separate AGI for my spouse (we file jointly). Also, the form said that $0 had already been used. But I re-entered $0 anyway and re-filed and it was accepted! Yay!!!
