When should I enter a zero for my Prior Year AGI?

Usually the amount you enter for your Prior Year AGI is the adjusted gross income (AGI) from your 2024 return. However, you may need to enter a zero if one of these exceptions applies to you:

• I didn't file a return last year or this is my first time filing
• I filed last year's return after November 10th
• The IRS hasn't finished processing last year's return
• I had an ITIN when I filed last year's return but I have an SSN for this year's return

Additionally, if the IRS wasn't able to process your 2024 return correctly (if you filed late or had missing or incorrect information, for example), you may need to enter a zero for your prior year AGI instead.