What a Rejected Return Means
Unlike an accepted return, a rejected tax return means you haven’t filed yet.
The IRS e-file system often catches common errors and sends the return back for correction. Your rejection notice lists the reasons for rejection. Each reason has a reject code, a short IRS code such as IND-031-04 that names the error.
Common Reasons the IRS Rejects a Return
Many rejections involve details the IRS uses to confirm your identity. Key terms:
- AGI is your adjusted gross income, shown on your prior-year Form 1040.
- Original prior-year AGI is the AGI from the return you first filed last year, before any amendment or IRS change.
- Self-Select PIN is any five numbers you choose to sign your return, except all zeros.
- IP PIN is an Identity Protection PIN that verifies your identity in place of prior-year AGI or Self-Select PIN.
| Reason | Reject code | What it means | How to fix |
|---|---|---|---|
| Prior-year AGI mismatch | IND-031-04 | Your entry doesn’t match your original prior-year return | Correct your prior-year AGI to match exactly, or enter a valid IP PIN (if the IRS issued you one). Enter zero if you didn’t file last year or if your prior-year return is still waiting to be processed. |
| Self-Select PIN mismatch | IND-031-04 | Last year’s PIN doesn’t match | Correct your prior-year PIN or sign with prior-year AGI instead. |
| Missing or incorrect IP PIN | IND-181-01 or IND-180-01 | You skipped or mistyped your IP PIN | Enter the six-digit IRS-issued IP PIN for the current tax year. |
| Name, SSN or date of birth typo | R0000-500-01 (name/SSN), IND-524 (date of birth) | An entry doesn’t match IRS records | If the IRS record is wrong, you can’t e-file and must print and mail the return. Here’s more guidance on how to fix this issue. |
| Duplicate SSN | IND-515-01 | Someone already filed with your SSN, possibly identity theft | Check your name and SSN against your Social Security card and resubmit. If they match, follow the identity theft steps below. |
| Dependent already claimed | Varies | Another return already claims your dependent | E-file with a valid IP PIN or file on paper. |
Codes shown are for the primary filer. Spouse errors use a different code.
How to Fix and Resubmit Your Return
If you’re filing taxes by yourself, you must sign your e-filed return with your prior-year AGI or Self-Select PIN.
Steps to Resubmit
You must correct the errors and resubmit:
- Read the reject code and message in your tax software.
- Correct the item it flags.
- Confirm your date of birth and signing details.
- Resubmit electronically.
Finding the Right AGI or PIN
The IRS checks your original prior-year AGI, so amounts from an amended return or IRS change won’t match. You can find your AGI in your IRS Online Account or on a transcript.
If you file jointly, each spouse enters their own Self-Select PIN. A wrong PIN causes rejections, so learn how these PINs differ. Also, each spouse enters the same original AGI separately; don’t split it in half.
Deadlines After a Rejection
At the end of filing season, these Taxpayer Advocate Service windows decide whether your corrected return is on time. The deadline windows below apply only if you first e-filed by the due date.
| How you resubmit | Deadline |
|---|---|
| Electronically | Within 5 days |
| Paper return | Postmarked by the due date or within 10 calendar days of the IRS notifying you, whichever is later |
When You Can’t E-File
Some rejections need extra steps.
Duplicate SSN or Possible Identity Theft
If someone already filed with your SSN, report the identity theft. Use the IRS identity theft guide to check whether you should file Form 14039, Identity Theft Affidavit. You should also get an IP PIN.
Duplicate Dependent With an IP PIN
Starting with 2024 returns, the IRS accepts e-filed Form 1040s with an already-claimed dependent if the primary taxpayer includes a valid IP PIN. The IP PIN must be the primary taxpayer’s, meaning the PIN must belong to the person listed first on the return. Otherwise, file on paper.
Sources
- Taxpayer Advocate Service: Return rejected notice
- IRS: Validating your e-filed return
- IRS: Tax Topic 255
- IRS: Internal Revenue Manual 3.42.5
- IRS: Identity theft guide
- IRS: Get an IP PIN
- IRS reject code pages: IND-031-04, IND-181-01, IND-180-01, R0000-500-01, IND-524, IND-515-01
