What Is the IRS E-File PIN and How Does It Work?

The IRS e-file PIN is a five-digit number you pick yourself at the end of the filing process to serve as your electronic signature on Form 1040. It is not something you look up or retrieve from the IRS. The number the IRS actually uses to confirm you are who you say you are is separate: your adjusted gross income (AGI) from last year’s return, or the five-digit PIN you chose on that prior return.¹

How the Signature and Verification Work Together

Every e-filed 1040 needs two things before the IRS will accept it: proof of identity and a signature. Both happen right before your return transmits.¹

For verification, your software asks for one of two things you should already know: the AGI from last year’s return, or the self-select PIN you used on last year’s return. Get either one right and the IRS treats your identity as confirmed.¹

For the signature, the software then prompts you to choose a five-digit PIN for this year’s return. Any combination of digits works except all zeros.² That number carries the same legal weight as signing a paper return in ink. Save it. You may need it next year as your verification credential.

How to Find Your Prior-Year AGI

The AGI is the number that most often stops a return from going through. If what you enter doesn’t match IRS records exactly, the return is rejected. Being off by a dollar is enough.

On your prior-year tax return, look for the line labeled “Adjusted gross income.” On the 2024 Form 1040 it appears on Line 11, though line numbers can shift when the IRS redesigns the form.³
Sign in to your IRS online account at irs.gov and check your tax records. The AGI is visible right there.⁴
Request a tax return transcript through your online account or by calling 800-908-9946. Paper transcripts take 5 to 10 calendar days by mail, so don’t wait until the last week of the season.⁴

One detail people miss: use the AGI from your original return, not from an amended return on Form 1040-X. The IRS validates against the originally filed or last-accepted return, not any corrections submitted afterward.⁵

First-Time Filers, Unprocessed Returns, and Dependents

If you have never filed a federal return before, enter zero when the software asks for prior-year AGI. The same applies to any first-time filer over age 16.¹

Enter zero as well if last year’s return is still being processed. The IRS doesn’t have your AGI on file yet, and entering the number from your submitted-but-unprocessed return will trigger a rejection.¹

Dependents filing their own return follow the same rules. A dependent who filed last year uses their own prior-year AGI; a first-time dependent filer enters zero. If a dependent has been assigned an Identity Protection PIN, whoever claims that dependent on their return must also enter the dependent’s IP PIN.⁶

When a Paid Preparer Signs for You

If you use a paid tax professional, there is a separate signing method called the practitioner PIN. You sign Form 8879 (IRS e-file Signature Authorization), which lets your preparer enter or generate a five-digit PIN on your behalf.⁷

The practitioner PIN method does not require your prior-year AGI or self-select PIN.⁷ That makes it a workable option if you can’t locate your AGI, keep getting rejected, or are under 16 and ineligible for the self-select method. The preparer handles identity verification through their own software, which may involve knowledge-based questions or other checks.⁸ Keep your copy of Form 8879 with your return.

The IP PIN Is a Different Thing

The Identity Protection PIN is a separate system. It’s a six-digit number the IRS assigns to protect against identity theft, and a new one is generated each year, typically available in your online account starting in mid-January.⁹

You have one if the IRS identified you as an identity theft victim or if you opted in voluntarily. Once assigned, it must appear on every federal return you file, electronic or paper, or the return will be rejected.⁶

A valid IP PIN replaces the prior-year AGI or self-select PIN for identity verification. You don’t need both.¹ Anyone can opt in through their IRS online account at irs.gov. Taxpayers who can’t set up an online account and whose last-filed AGI was below $84,000 ($168,000 for married filing jointly) can apply using Form 15227, and the IRS will call to verify identity by phone.⁹

What to Do if Your Return Is Rejected

An AGI or PIN mismatch produces an immediate rejection with a specific code. IND-031-04 means the primary taxpayer’s prior-year information didn’t match; IND-032-04 means the spouse’s information didn’t match on a joint return.¹⁰¹¹

Recheck your AGI against your originally filed prior-year return, not an amended version.
Try your prior-year self-select PIN instead, if you used one last year and remember it.
Apply for an IP PIN at irs.gov/getanippin. A valid IP PIN bypasses the AGI check entirely.¹⁰
Correct the mismatched information and retransmit. Update the payment date too, if you had one scheduled.

If you still can’t get through and the deadline is close, paper-file. When an e-filed return is rejected, you have until the later of the original filing deadline or 10 calendar days after the rejection notice to mail a paper return and still be treated as timely.¹²

Extensions Use the Same PIN Process

The self-select PIN and AGI verification process also applies to Form 4868, the automatic extension request. Your software asks for your prior-year AGI or self-select PIN to verify identity, then has you choose a five-digit PIN as your signature on the extension. If a preparer is filing the extension for you, Form 8878 is only required when the extension includes an electronic funds withdrawal. No payment, no separate signed form.²

1
Internal Revenue Service. Validating Your Electronically Filed Tax Return
2
Internal Revenue Service. Self-Select PIN Method for Forms 1040 and 4868 Modernized e-File (MeF)
3
Internal Revenue Service. Adjusted Gross Income
4
Internal Revenue Service. Get Your Tax Records and Transcripts
5
Internal Revenue Service. Instructions for Form 1040-X
6
Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
7
Internal Revenue Service. Topic No. 255, Signing Your Return Electronically
8
Internal Revenue Service. Frequently Asked Questions for IRS e-File Signature Authorization
9
Internal Revenue Service. Get an Identity Protection PIN
10
Internal Revenue Service. IND-031-04
11
Internal Revenue Service. IND-032-04
12
Internal Revenue Service. Age Name SSN Rejects, Errors, Correction Procedures