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Level 2
posted Feb 3, 2024 1:53:43 PM

ITIN to SSN cause AGI error and rejection? IND-032-04

I've been filing married joint for the past few years with my wife. With my wife's citizenship status change, now she has my last name and a SSN rather than ITIN. I get code IND-032-04. The 2022 AGI number is 100% correct as it's literally right in front of me and it didn't give an error for myself, just the wife. What can I do to fix this issue when I know the AGI number is correct? Should I just put her maiden name and old ITIN number in and see if it goes thru? I just don't know if that will create an issue for us. Based on when she received a drivers license I'm going to assume these changes all happened around June of 23. 

1 28 4897
24 Replies
Level 15
Feb 3, 2024 7:52:22 PM
Level 2
Feb 3, 2024 7:55:17 PM

None of those apply. I've seen that. Wouldn't have posted this otherwise. 

Level 2
Feb 6, 2024 11:00:38 AM

Was this issue resolved? I am also facing the issue and have same case like yours.

Level 2
Feb 7, 2024 8:51:53 AM

@SHOUSWERTH were you able to solve this issue. I am also facing same error. In my case I filed tax return other tax service. I am using turbo tax for first time. But I am entering my last year AGI correct. Only change from last year is spouse ITIN to SSN

Level 2
Feb 7, 2024 8:55:12 AM

After spending over a hour on the phone with someone from TurboTax we got the federal accepted by putting 0 for her AGI. State is still getting rejected but I'll probably just end up mailing that.

Level 2
Feb 7, 2024 8:59:21 AM

Ohh.. i even tried with 0 AGI and all other options and got rejected for more than 6 times. Now I will try some other tool and if I find same issue then would go for mail filing. Thank you for the update.

 

 

New Member
Feb 7, 2024 9:28:39 AM

I am also facing the exact same issue. Can you guys let me know if you used any other tax tool and worked properly or found any solution for this?

Level 2
Feb 7, 2024 9:38:59 AM

Apparently this is only an issue for e-file. If 0 for the AGI didn't work for me mailing was really the only other option. I just don't know how well I feel about spending 80 bucks to do my taxes that took 9 mins. Basically 1 W2 and 2 interest forms. 

Expert Alumni
Feb 9, 2024 10:27:44 AM

The IRS uses your prior year AGI to combat fraud.   

 

You can find your 2022 Adjusted Gross Income (AGI) by: 

 

  • Looking at line11 on page 1 of your 2022 Form 1040; or 
  • You can request a transcript of your 2022 tax return from the IRS to ensure you have the right number. You can request your transcript online at the following link: Get Transcript 

Check these items as well to ensure you have the correct number.  If you: 

  • Filed late last year after mid-November or your return was processed after that time—try entering 0. 
  • Amended your return last year—make sure you’re using the AGI from your original return, not the amended one. (If you only have a 1040X form, it’s on line 1, column A). 
  • Rounded your AGI to the nearest dollar—be sure to round up when it’s 50 cents or more and down when it’s 49 cents or less. 
  • Filed with your spouse last year—you and your spouse have the same 2022 AGI. (Don’t split the AGI amount or enter 0 for one of you). 

 

Time-saving Tip: If what you entered is correct and you continue to get a reject, you won't be able to e-file. There's probably a data mismatch at the government, or some other situation beyond your control that prevents your return from being e-filed. In this case, your only option would be to print and mail in your return. 

 

This article will give you instruction on how to print and mail your return. 

New Member
Mar 16, 2024 5:40:03 PM

Even i am facing the same issue. Want to check if anyone in this thread mailed IRS to associate the ITIN with SSN and still getting the error?

 

Check the topic "

What do I do when I am assigned a social security number (SSN)?" 

 

 

Expert Alumni
Mar 17, 2024 7:11:12 AM

No, if you mail in your tax return, you don't have to provide your prior year AGI at all.

 

The reason is that the prior year AGI is a substitute for a pen and ink signature.

 As long as you sign the mailed in return, there's no question of acceptance. 

 

It seems likely that the IRS will accept $0 as the prior year AGI for someone with a new Social Security number (SSN), because no return was filed with that SSN in 2022. 

Level 1
Mar 22, 2024 5:05:20 PM

IRS site shows same AGI that I am entering in turbotax then why it will reject it?

Level 1
Mar 22, 2024 7:11:09 PM

So this is what I did to get e-filing accepted.

Generated IP- PIN from IRS site and added it to Federal Tax.

Updated Spouse Income to $0

Submitted E-filing with details and federal was accepted. 

New Member
Mar 25, 2024 6:07:17 PM

The same issue here. I did put $0 for souse AGIamt but won't work at all. I've been applying for IP-PIN on the IRS website, but it keeps showing the "technical problem occurred" with reference # 112. Trying at different times isn't working. IRS says they can mail the number via mail within 21 days but I don't think I can wait. Plus, it doesn't guarantee accepting e-filing either.

I will probably end up mailing my tax return. Frustrated and wasted $$ and a day.

Hope this helps who are in the same situation.

Expert Alumni
Mar 26, 2024 5:38:27 AM

The IRS uses your prior year AGI to combat fraud.   

 

You can find your 2022 Adjusted Gross Income (AGI) by: 

 

Looking at line11 on page 1 of your 2022 Form 1040; or 

You can request a transcript of your 2022 tax return from the IRS to ensure you have the right number. You can request your transcript online at the following link: Get Transcript 

Check these items as well to ensure you have the correct number.  If you: 

  • Filed late last year after mid-November or your return was processed after that time—try entering 0. 
  • Amended your return last year—make sure you’re using the AGI from your original return, not the amended one. (If you only have a 1040X form, it’s on line 1, column A). 
  • Rounded your AGI to the nearest dollar—be sure to round up when it’s 50 cents or more and down when it’s 49 cents or less. 
  • Filed with your spouse last year—you and your spouse have the same 2022 AGI. (Don’t split the AGI amount or enter 0 for one of you). 

 

Time-saving Tip: If what you entered is correct and you continue to get a reject, you won't be able to e-file. There's probably a data mismatch at the government, or some other situation beyond your control that prevents your return from being e-filed. In this case, your only option would be to print and mail in your return. 

 

This article will give you instruction on how to print and mail your return. 

New Member
Apr 13, 2024 10:32:23 PM

I have the same issue

New Member
Apr 13, 2024 11:18:14 PM

Yeah i did emailed more than 2 months ago but haven't heard back from them.

Expert Alumni
Apr 15, 2024 1:43:57 PM

What issue are you having?

New Member
Apr 16, 2024 12:27:57 PM

If you generated your spouse's PIN number during last year's tax filing, try entering the PIN number instead of the AGI. If you e-filed last year as well, it should be generated in your account as a PDF file. The PIN number is listed within form 8879 in the PDF file. My wife also used an ITIN for tax filing until last year, but this year, she got a new SSN and used it for tax filing, resulting in an IND-032-04 error. Since we filed taxes jointly last year, my wife didn't have separate AGI information, and entering AGI as 0 resulted in an IND-031-04 error. So, in the last step of e-filing, I chose the 'I don't have AGI information last year tax filing' option, and then I was able to enter the PIN number instead. It went through successfully. I hope this will work for you.

New Member
Apr 17, 2024 10:24:29 AM

That expert response is not helpful. I have exactly same issue when my spouse ITIN expired and they got SSN.

This is how I've resolved this issue:

 

1. at the step of refund submission (e-file) chose that you filed separately in a previous year, even though you filed jointly

2. provide AGI for yourself as it was on a previous year tax refund (column 11)

3. provide 0 as AGI for your spouse

 

I've made this and was able to e-file both federal and the state tax refund in 2024.

 

The idea here is that the validation step that IRS does is verifying AGI isn't passing for a spouse because they're relying on ITIN to identify the AGI and don't see it with the new SSN.

Level 1
Apr 20, 2024 9:19:03 AM

Illinois return rejectionReject Code IL1040-10100-1
Description of error:
"The Secondary Taxpayer Drivers License number or State ID number did not match the Drivers License or State ID number on the Illinois Department of Revenue production file. If PC Online return and the Filing Status is equal to Married Filing Joint, at least one of the following Secondary Taxpayer signature fields must be present and match the department production file: Secondary IL-Pin, Secondary Prior Year AGI, or Secondary IL Shared Secrets Drivers License/State ID Number."
What needs to be done:
Please review the reason for the reject. If necessary, make the appropriate change and re-submit this return electronically. However, if the reject continues, you may want to file this return via U.S. Mail. To file your state return, print it and mail to the appropriate taxing authority.
 
 
Illinois return rejectionReject Code IL1040-10500-3
Description of error:
One or more of the fields submitted for the Secondary Taxpayer signature from the Secondary Taxpayer Drivers License or State ID did not match the department production file. If PC Online return and the Filing Status is equal to Married Filing Joint, all of the following Secondary Taxpayer Drivers License signature fields must be exactly as shown on the Illinois Drivers License or State ID: SecondarySignature Drivers License/State ID Number, Drivers License/State ID First Name, Drivers License/State ID Middle Name, Drivers License/State ID Last Name, Drivers License/State ID Suffix, and Drivers License/State ID Weight.
What needs to be done:
Please review the reason for the reject. If necessary, make the appropriate change and re-submit this return electronically. However, if the reject continues, you may want to file this return via U.S. Mail. To file your state return, print it and mail to the appropriate taxing authority.

New Member
Feb 19, 2025 11:20:40 AM

Hi, Thanks for the detailed steps. You have explained it well. I just wanted to know if we will encounter any issues later(like any IRS audit) since we are specifying the filing type different from what we have filed prior year.

Expert Alumni
Feb 19, 2025 11:46:06 AM

No, you should not encounter any IRS issues, if you are using the correct filing status for 2024, and an SSN was issued in 2024, 

 

If you didn't file jointly with your spouse last year (and they didn't file their own return) their AGI for Efiling would be 0.

 

Let us know if your return is rejected, with the Error Code, and we'll try to help further.

 

 

@AlphaBravo1 

 

Returning Member
Mar 5, 2025 7:42:15 PM

Hi! We face the same issue with you. I just want to know when generate IP pin # for your wife at the irs website, what do you use? Your wife’s ITIN or SSN? And when you file your tax return, have you already inform IRS that your wife has her new SSN and need merge it with her ITIN?