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

[CatinaT1]

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. 

[danchat1]

I have the same issue

[danchat1]

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

[CatinaT1]

What issue are you having?

[Bremsst]

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.

[xy999z]

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.

[danchat2]

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.

[AlphaBravo1]

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.

[MarilynG1]

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 

[Zhiwei88]

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?

[Zhiwei88]

Hi! We face the same issue with you. What did you use to generate IP pin ? Your wife’s ITIN or SSN?

[MarilynG1]

You should use the current Social Security information to generate an IP PIN and file a tax return. 

Here's more info on How to Get an IP PIN from the IRS.

@Zhiwei88 

[Rick819]

i have this years pin but not last years pin

[JotikaT2]

There are 2 different types of PINs in question here.  You may be referring to the 5 Digit Pin section (also known as the signature ID) instead of in the IP PIN area which is for the 6 digit IRS issued number.

Please see how do I add or remove my 6-digit IP PIN for steps to enter your IRS issued number.  This number is issued each year so make sure you are using the correct number for 2024.

@Rick819