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

When sponsoring a family member for a U.S. green card, one of the most critical components of the application is the Affidavit of Support (Form I-864). This legally binding document confirms that the sponsor has adequate financial means to support the intending immigrant, preventing them from becoming a public charge.

One of the primary ways a sponsor demonstrates financial capacity is through their federal tax returns. These documents serve as a cornerstone for evaluating income eligibility and ensuring compliance with U.S. immigration law. At Suday Law, we assist clients in accurately preparing Form I-864 and understanding how their financial records — particularly their tax returns — affect the outcome.

Understanding the Affidavit of Support (Form I-864)

Form I-864 is not just a form — it’s a legally enforceable contract between the sponsor and the U.S. government. By signing it, the sponsor agrees to support the immigrant financially and reimburse the government for any means-tested public benefits the immigrant receives.

This form is required in most family-based immigration cases, and in some employment-based cases where a family member has a significant ownership interest in the sponsoring company.

To be a sponsor, one must:

• Be a U.S. citizen or lawful permanent resident (LPR)
• Be at least 18 years old
• Have a domicile in the United States
• Have income or assets sufficient to meet the required threshold
  

The goal of the I-864 is to ensure the intended immigrant will not become a “public charge”, meaning someone who relies primarily on government assistance.

Why Tax Returns Matter in Immigration Sponsorship

Federal tax returns are a crucial part of demonstrating that a sponsor meets the minimum income requirement under federal guidelines. They provide a verified record of a sponsor’s earnings, help establish household size, and reflect financial stability.

USCIS and consular officers reviewing green card applications rely on these documents for several reasons:

• Accuracy: Tax returns are submitted under penalty of perjury and are reviewed by the IRS, adding a layer of credibility.
  
• Consistency: They offer a consistent snapshot of a sponsor’s annual income, including wages, self-employment earnings, dividends, rental income, and more.
  
• Track Record: They demonstrate a history of financial reliability over time, not just present income.
  

While the form only requires the most recent year’s tax return, providing up to three years of returns is encouraged in certain situations, such as fluctuating income, self-employment, or borderline financial eligibility.

Federal Poverty Guidelines and Income Thresholds

To qualify as a sponsor, your household income must meet or exceed 125% of the Federal Poverty Guidelines, based on your household size. For active-duty military sponsors petitioning for a spouse or child, the requirement is 100% of the poverty level.

The household size includes:

• You (the sponsor)
  
• The intending immigrant
  
• Any dependents listed on your tax return
  
• Anyone you have previously sponsored and are still obligated to support
  
• Any household members contributing income with Form I-864A
  

Household size (individuals)	125% of FPL
2	$26,437.50
3	$33,312.50
4	$40,187.50
5	$47,062.50

What Tax Documents Are Required?

When filing Form I-864, sponsors must include supporting documentation, which typically includes:

1. Federal income tax return (Form 1040) – From the most recent tax year.
   
2. W-2s, 1099s, or equivalent forms – To support the income reported.
   
3. IRS Tax Transcript (recommended) – An official summary provided by the IRS.
   
4. Schedule C or business forms – For self-employed sponsors.
   

While a full copy of the tax return is acceptable, USCIS prefers an IRS tax transcript, which avoids discrepancies and includes an official summary of your return.

Providing returns from the past three years can strengthen your application, especially if:

• Your income fluctuates
  
• You’re self-employed
  
• You’re using household members’ income or assets to qualify
  

Current Income vs. Past Tax Returns

It’s important to understand that while tax returns show your past income, current income is equally important. USCIS looks at whether you presently meet the income requirement, not just whether you met it in previous years.

Current Income Evidence May Include:

• Recent pay stubs (last 6 months)
  
• Employer verification letter (including salary and job title)
  
• Bank statements (if self-employed or for additional support)
  

If your most recent tax return doesn’t meet the income threshold, but your current job does, you may still qualify. However, you’ll need to include thorough documentation and an explanation of any discrepancies between current income and your most recent return.

What If You Didn’t File Taxes?

If you didn’t file a federal income tax return for the previous year, you must provide a written explanation. There are generally two acceptable reasons:

1. You were not legally required to file due to low income or filing status.
   
2. You are in the process of filing back taxes (not ideal, but possible with legal support).
   

If you were required to file but didn’t, this can lead to a denial of the I-864 or a Request for Evidence (RFE). It may also raise red flags about financial responsibility and legal compliance.

Suday Law strongly recommends working with a qualified immigration attorney in these cases to determine your options and avoid damaging your case.

What If You Don’t Meet the Income Requirements?

If your income — as documented in your tax returns — does not meet the 125% threshold, there are several legal alternatives:

1. Joint Sponsor

You can find a joint sponsor, such as a friend or relative who is a U.S. citizen or green card holder. The joint sponsor must:

• File a separate Form I-864
  
• Meet the entire income requirement independently
  
• Provide their own tax returns, W-2s, and proof of income
  

This is the most common solution when a primary sponsor falls short financially.

2. Household Member’s Income

If you live with family members whose income you want to combine with yours, they must:

• Complete Form I-864A
  
• Provide tax returns and proof of current income
  
• Be claimed as part of the household on the I-864
  

3. Using Assets to Supplement Income

Sponsors can use assets in place of income, or to make up the difference. The assets must be:

• Readily convertible to cash within 12 months (e.g., savings, stocks, property)
  
• Valued at 3 times the difference between the income shortfall and the required income (or 5 times for spouses and children of U.S. citizens)
  

4. Self-Employed or Irregular Income

Self-employed individuals can still qualify, but must be diligent about documentation:

• Provide tax returns with Schedule C
  
• Show bank statements and contracts to prove ongoing work
  
• Maintain clear separation between personal and business income
  

Suday Law regularly assists self-employed clients, freelancers, and gig workers in compiling persuasive documentation for Form I-864.

Common Mistakes to Avoid

Improperly submitted I-864 forms are a frequent cause of green card processing delays or denials. Here are key mistakes sponsors should avoid:

• Submitting incomplete or unsigned tax returns
  
• Failing to provide W-2s or transcripts alongside the 1040
  
• Listing the wrong household size
  
• Using projected income without documentation
  
• Forgetting to include a joint sponsor’s full set of documents
  
• Failing to address discrepancies between reported income and tax returns
  

USCIS officers are trained to scrutinize financial documents. Missing or inconsistent tax information often results in RFEs or application denials. Always double-check with legal counsel before submission.

Legal Consequences of the Affidavit of Support

It’s important to remember that signing Form I-864 creates a binding financial obligation. This obligation continues until the immigrant:

• Becomes a U.S. citizen
  
• Works 40 quarters (approx. 10 years)
  
• Dies or permanently leaves the U.S.
  
• Is no longer a lawful permanent resident and leaves the U.S.
  

If the immigrant receives means-tested public benefits, the government can legally pursue reimbursement from the sponsor.

This makes it essential to understand what your financial documentation — especially your tax returns — implies about your long-term ability to support the immigrant.

How Suday Law Can Help

Navigating the Affidavit of Support is not just about filling out a form. It’s about understanding complex eligibility rules, producing the right evidence, and anticipating how USCIS will evaluate your financial situation.

At Suday Law, we offer:

• Customized financial eligibility evaluations
  
• Assistance gathering IRS transcripts, pay stubs, and supporting documentation
  
• Strategic planning for joint sponsors or asset use
  
• Legal guidance for self-employed sponsors or sponsors with low income
  
• Preparation for RFEs or appeals if Form I-864 has already been submitted
  

Whether you’re preparing to sponsor a spouse, parent, child, or sibling, we ensure your application is fully compliant and clearly demonstrates your financial capacity. Contact us today for a free case evaluation and let our experienced immigration attorneys guide you through every step of the sponsorship process with confidence and care.