The Role of Tax Returns in the Affidavit of Support: Demonstrating Income Eligibility

When sponsoring a family member for a green card, demonstrating financial stability is a critical part of the process. The Affidavit of Support (Form I-864) requires sponsors to prove that they meet the income requirements to prevent the intending immigrant from becoming a public charge. A sponsor’s tax returns play a pivotal role in this process, serving as one of the most reliable forms of evidence for income eligibility.
Consult with a Houston marriage and family visa attorney to discuss how tax returns factor into the Affidavit of Support, what sponsors need to know when submitting them, and common issues to avoid to ensure a smooth application process.
Why Are Tax Returns Required for Form I-864?
Tax returns provide a verified record of a sponsor’s income over the past few years, offering USCIS a clear picture of their financial capability. Submitting tax returns is crucial because:
- Verifiable Proof of Income: Tax returns provide an official and comprehensive record of the sponsor’s annual income, as reported to the Internal Revenue Service (IRS).
- Demonstrating Consistency: USCIS reviews tax returns to assess whether the sponsor has consistently earned enough income to meet the sponsorship requirements.
- Assessing Household Size: Tax returns often include dependents claimed by the sponsor, which can help USCIS determine the sponsor’s household size and corresponding income threshold.
What Tax Documents Are Required?
When submitting Form I-864, sponsors are generally required to include the following tax-related documents:
- Federal Tax Returns:
- Sponsors must provide their most recent federal income tax return (Form 1040) as evidence of their income.
- While USCIS only requires the most recent tax return, sponsors may include returns from the past three years to strengthen their application, particularly if their income has fluctuated.
- W-2 or 1099 Forms:
- For employed sponsors, W-2 forms provide additional proof of income reported by their employer. For self-employed individuals, 1099 forms or other income records can be submitted.
- IRS Tax Transcripts:
- As an alternative to a copy of the tax return, sponsors can provide an official IRS Tax Transcript, which summarizes their tax return information. Tax transcripts are often preferred because they are certified by the IRS and easier for USCIS to verify.
- Proof of Filing Extensions (if applicable):
- If the sponsor has not filed their most recent tax return due to an approved extension, they must provide proof of the extension and supplemental evidence of income, such as pay stubs.
How Tax Returns Are Used to Determine Eligibility
The income reported on tax returns is compared against the Federal Poverty Guidelines to determine whether the sponsor meets the financial requirements for their household size. Sponsors must earn at least 125% of the Federal Poverty Guidelines (or 100% for active-duty military sponsors sponsoring a spouse or child).
For example:
- A household of four (including the sponsor, the sponsored immigrant, and two dependents) must meet a higher income threshold than a household of two.
- If the sponsor’s income falls short of the required amount, they may supplement it with assets, include household members’ income via Form I-864A, or use a joint sponsor.
Common Tax-Related Issues and How to Avoid Them
Income Below the Required Threshold
Issue: If the income reported on tax returns does not meet the minimum requirement, USCIS may issue a Request for Evidence (RFE) or deny the application.
Solution: Sponsors can address this by including assets (e.g., savings or property) or using a joint sponsor to meet the financial requirements.
Failure to File Tax Returns
Issue: Sponsors who have not filed federal tax returns for recent years may face significant challenges in demonstrating their financial eligibility.
Solution: If tax returns were not filed, sponsors must provide an explanation, such as being below the filing threshold, and submit alternative evidence of income, like pay stubs or bank statements.
Inconsistent or Fluctuating Income
Issue: Fluctuations in income across multiple years may raise questions about the sponsor’s ability to meet ongoing financial obligations.
Solution: Submitting documentation for multiple years, along with a letter explaining any significant changes in income (e.g., job changes or promotions), can help clarify inconsistencies.
Self-Employed or Business Income
Issue: Self-employed sponsors often have more complex tax returns that may show deductions reducing their reported income below the threshold.
Solution: Include additional documentation, such as business profit-and-loss statements, bank statements, or Form 1099s, to provide a full picture of income.
Using Joint Sponsors or Household Members
Issue: If a sponsor uses a joint sponsor or household member to meet the income requirements, their tax returns must also be included, which can complicate the application.
Solution: Ensure that all supporting parties provide complete and accurate tax returns and supplemental documentation.
Incorrect Filing Status
Issue: Sponsors who file their taxes with an incorrect status (e.g., “Single” instead of “Married Filing Jointly”) may raise questions about the legitimacy of their household size or marriage.
Solution: File taxes accurately and ensure that tax documents align with the information provided in Form I-864.
Tips for Using Tax Returns Effectively
- Include All Relevant Documentation: Ensure that you provide complete copies of tax returns, including all schedules, W-2s, or 1099s, to avoid delays or RFEs.
- Use IRS Tax Transcripts: Tax transcripts are often easier for USCIS to verify and preferred over photocopies of tax returns.
- Be Transparent: If there are gaps in filing or discrepancies, provide a written explanation along with alternative evidence of income.
- Keep Tax Records Up to Date: Make sure your most recent tax return reflects your current income and household situation.
Contact BBA Immigration
Tax returns are a vital component of the Affidavit of Support, offering USCIS a clear and verifiable record of a sponsor’s financial ability to support the intending immigrant. Ensuring that your tax documentation is complete, accurate, and consistent with other evidence in your application is key to a successful outcome. By understanding the role of tax returns and addressing common issues, sponsors can avoid delays and ensure compliance with USCIS requirements.
If you need assistance preparing your Affidavit of Support or have questions about using your tax returns to meet financial eligibility requirements, contact BBA Immigration Law Firm. Our experienced attorneys can help you navigate the process and ensure your application is strong and complete. Contact BBA Immigration today to get started.
Sources:
uscis.gov/green-card/green-card-processes-and-procedures/affidavit-of-support
uscis.gov/i-864
travel.state.gov/content/travel/en/us-visas/immigrate/the-immigrant-visa-process/step-1-submit-a-petition/i-864-affidavit-faqs.html