If you didn't file a 2024 tax return, enter "0" (zero) as your 2024 AGI. This is what the IRS expects even if you had income in 2024. If you started a 2024 tax return but it was never accepted or mailed in, you'd also enter "0" (zero).
If you did file a 2024 tax return, but the IRS didn't receive and process your 2024 tax return by December 7, 2025, enter "0" (zero) as your 2024 AGI.
If you aren't sure if the IRS processed your 2024 tax return by December 7, 2025, we suggest you enter "0" (zero) as your 2024 AGI. Then if your return is rejected because your AGI doesn't match the IRS records, tell us you did file a 2024 return, enter your actual Prior Year AGI, and e-file your tax return again.
How do I find last year's Adjusted Gross Income (AGI)?
Where do I enter my prior year adjusted gross income (AGI)?
What do I enter if I was a dependent on last year's return?
What do I do if I keep getting rejected after fixing my prior year AGI or PIN?