I-864 Affidavit of Support Tax Return Requirement: One Year or Three?
Based on the I-864 form (12/08/21 version) and its instructions, this article explains the difference between tax documents and income reporting in the green card affidavit of support: the most recent year's federal tax return is mandatory, returns for the two or three prior years are optional supporting evidence, yet income for the three most recent years must still be reported; typically the most recent year's income is what matters most.
In short: Form I-864 requires you to report income for the most recent 3 years, while tax returns may be provided for 1 to 3 years depending on the circumstances.
The current version (12/08/21) of Form I-864:
- Page 5, item 23.a. asks whether you filed taxes in the most recent 3 years. The instructions below that question state that you must provide the tax return for the most recent year; note this refers to your federal tax return, not your state tax return.
- Page 5, item 23.b. is optional: you may provide tax returns for the most recent two and three years, but you are not required to do so.
- Page 5, items 24.a./b./c. ask about your income for the most recent 3 years. That is, although you are only required to provide the most recent year's tax return as evidence, you may omit the tax returns for the prior two or three years, but you still need to tell USCIS what your income was—you are simply not required to provide evidence for it.
Tax Return Section of I-864
The I-864 instructions likewise state that you must provide either an Internal Revenue Service (IRS) transcript or a photocopy from your own records of your Federal individual income tax return for the most recent tax year. If you believe additional returns may help establish your ability to maintain sufficient income, you may also submit transcripts or photocopies of your Federal individual income tax returns for the three most recent years. In other words, the most recent year's return is mandatory, while the prior two to three years' returns are optional supporting materials.
Another reader asked whether the affidavit of support for adjustment of status requires one year or three years of materials, and if three years are required, whether each year must meet the federal poverty guidelines. Generally speaking, the key is the most recent year's income and tax return; as long as that year's income meets the requirement, the condition is satisfied.
