For Form I-864, the Affidavit of Support, you are required to submit a federal income tax return for only one year: the most recent tax year. The form asks about three years of income, but returns for the two earlier years are optional. So the number of tax returns you must send is one, and you may choose to send up to three.1eCFR. 8 CFR Part 213a – Affidavits of Support on Behalf of Immigrants2U.S. Citizenship and Immigration Services. Instructions for Form I-864, Affidavit of Support Under Section 213A of the INA
Whether to include the two optional years is a judgment call. If your most recent year had unusually low income because of a job change, medical leave, or a gap in work, two prior years of stronger earnings give the reviewing officer helpful context. If your income has been climbing steadily, the single most recent return already tells your best story, and adding older, lower years would only dilute it.
Which Year Counts as the Most Recent
The “most recent tax year” is fixed by the date you sign the Form I-864, not the date you file it or the date USCIS receives it.1eCFR. 8 CFR Part 213a – Affidavits of Support on Behalf of Immigrants Sign in June 2026 and your most recent tax year is 2025. Sign in February 2026 after filing your 2025 return, and 2025 is the most recent year. Sign in February 2026 without having filed 2025 yet, and 2024 is the most recent year for which a return exists.
That timing matters. If you are between tax years and the newer return will look better, filing it before you sign the affidavit puts the stronger numbers in front of the adjudicator.
Transcript or Photocopy
For any year you submit, you can send either an IRS tax return transcript or a photocopy of the return you filed. Both are acceptable, and the National Visa Center recommends transcripts because they contain exactly the income information adjudicators need.2U.S. Citizenship and Immigration Services. Instructions for Form I-864, Affidavit of Support Under Section 213A of the INA
There is a practical difference in what you must attach. A photocopy of your return has to come with copies of every W-2, 1099, and schedule filed with it. A transcript does not require those attachments.1eCFR. 8 CFR Part 213a – Affidavits of Support on Behalf of Immigrants For complex returns that alone is often reason enough to use a transcript.
The fastest way to get a transcript is the IRS “Get Transcript” tool at irs.gov, which lets you download return transcripts for the current and three prior tax years immediately after logging in to an IRS online account.3Internal Revenue Service. Transcript Types for Individuals and Ways to Order Them If you prefer to request by mail, file IRS Form 4506-T; most mail requests are processed within 10 business days.4Internal Revenue Service. IRS Form 4506-T – Request for Transcript of Tax Return Both methods are free.
If You Did Not File a Return for the Most Recent Year
If you were not legally required to file a return for the most recent tax year, usually because your income fell below the IRS filing threshold, you have to attach a written explanation to your Form I-864 stating why you had no filing obligation.5U.S. Citizenship and Immigration Services. I-864, Affidavit of Support Under Section 213A of the INA If the reason for not filing is something other than low income, such as a tax treaty exemption, the regulations require you to include evidence of that specific exemption as well.1eCFR. 8 CFR Part 213a – Affidavits of Support on Behalf of Immigrants
The situation is more serious if you were required to file and did not. In that case, you have to file the delinquent return with the IRS before your affidavit of support can be considered sufficient. The regulations are explicit on this point: the I-864 will not be accepted until the sponsor proves they have satisfied their filing obligation.1eCFR. 8 CFR Part 213a – Affidavits of Support on Behalf of Immigrants Once you file the late return, submit the IRS transcript or a copy of the return as proof. Sponsors often discover a missed filing only after their case is already in progress, and it is one of the more common causes of avoidable delay.
If One Year of Income Falls Short
The income on your return must meet or exceed 125% of the Federal Poverty Guidelines for your household size (100% for active-duty service members petitioning for a spouse or child).6Office of the Law Revision Counsel. 8 USC 1183a – Requirements for Sponsors Affidavit of Support7U.S. Citizenship and Immigration Services. I-864P, HHS Poverty Guidelines for Affidavit of Support The current thresholds are published on Form I-864P. When the most recent year alone does not clearly clear that number, sending the two optional prior years is one lever. There are others.
The I-864 checklist specifically mentions pay stubs from the most recent six months and a letter from your employer verifying your position, salary, hire date, and employment status.5U.S. Citizenship and Immigration Services. I-864, Affidavit of Support Under Section 213A of the INA These are especially useful when your current income exceeds what last year’s return shows, such as after a raise or a new job.
Assets can also cover a shortfall. The net value of qualifying assets has to equal at least five times the gap between your income and the 125% threshold. That multiple drops to three times when you are sponsoring a spouse or child of a U.S. citizen, and to one times when the immigrant is an orphan being adopted by a U.S. citizen. Qualifying assets include bank accounts, investment accounts, and real estate supported by current appraisals, and the intending immigrant’s own assets can count too.8U.S. Department of State. I-864 Affidavit of Support FAQs
If neither approach closes the gap, a joint sponsor who independently meets the 125% threshold, or a qualifying household member combining income through Form I-864A, is the next step. Both are separate forms with their own requirements, and each of those signers has to attach their own most recent tax return under the same one-year rule.