The prior year's Adjusted Gross Income (AGI) is the amount from your prior year return originally filed and accepted by IRS. It is not the amount from an amended return or the amount on a return with a math error correction made by the IRS.
Form 1040 - your prior year adjusted gross income is listed on Line 37
Form 1040A - your prior year adjusted gross income is listed on Line 21
Form 1040EZ - your prior year adjusted gross income is listed on Line 4
If you cannot find a copy of last year's return, you can call 1-800-829-1040. If you can provide certain information to the Customer Service Representative (such as heir name, SSN and current address), you can receive the original AGI amount over the phone, or you can request a free transcript (it may take 7 to 10 days to receive it).
Your prior year return as married filing jointly with the same spouse, you must enter the same prior year AGI amount for both you and your spouse. Do not divide the amount and enter half for your spouse and half for you.
Your prior year return as married filing jointly with a different spouse, you must enter the prior year AGI amount from the joint return you filed with your ex-spouse.
Individual returns last year and are filing a joint return this year, you must enter the prior year AGI amount from both individual prior year returns.
Your prior year AGI amount is zero.
You did not file a prior year return.
The prior year return was filed after December 9, 2010.