The IND-031-04 reject code indicates that the primary taxpayer's prior-year Adjusted Gross Income (AGI) or self-select PIN does not match IRS records.
If you entered the 2024 AGI from the 2024 Form 1040 Line 11 and the IRS has rejected the tax return, then enter a 0 (zero) for the 2024 AGI and e-file again.