The Affidavit of Support & Taxes: Why They Matter for Your Immigration Case!

I-864 Affidavit of Support: How Taxes and Immigration Paperwork Connect

What do taxes and immigration paperwork have in common? Aside from being daunting tasks, the two converge in the I-864 Affidavit of Support form, which is a critical component when you file the family-based adjustment of status application for yourself or your relative. This form shows that the petitioning relative can financially support the foreign national and that the foreign national is not likely to rely on the U.S. government for financial support.

The Role of Tax Returns in the I-864 Affidavit of Support

A critical supporting document for the I-864 Affidavit of Support is the petitioner’s most recent federal tax return filing, along with supporting tax documents (such as a W-2, 1099, etc.).

But what if the petitioner didn’t file their most recent year’s tax return? What documentation can you provide then? There are a couple of instances where a petitioner is exempt from filing taxes, but generally, a tax return is required for the I-864 Affidavit of Support.

Insufficient Income and the I-864 Affidavit of Support

Every year the IRS has a minimum income threshold to file taxes, depending on your filing status (single or married). If your income is below that threshold, you generally do not need to file a federal tax return. However, you should speak with a Certified Public Accountant (CPA) or tax attorney to confirm.

If you are not required to file a federal tax return because your income did not meet the minimum threshold, the I-864 Affidavit of Support instructions state that you should provide a typed or printed explanation “including evidence of the exemption and how you are subject to it.”

Foreign Income and Filing Taxes for the I-864 Affidavit of Support

What if you were living and employed abroad? You may be required to file a U.S. federal income tax return for the year(s) you spent living abroad, even if that foreign earned income can be excluded under U.S. tax law.

The I-864 Affidavit of Support instructions specifically state:

“Residence outside of the United States does not exempt U.S. citizens or lawful permanent residents from filing a U.S. Federal income tax return. See Filing Requirements in the IRS Form 1040 Filing Instructions to determine whether you were required to file.”

Every year the IRS has a minimum income amount required to file tax returns, even if that income is from “sources outside the United States.”

Filing Status and Tax Returns for the I-864 Affidavit of Support

If the CPA or tax lawyer determines that you were required to file, the tax return documentation will be required as supporting evidence for the I-864 Affidavit of Support.

You’ll also want to make sure you’ve filed under the appropriate category for your situation (single, married, head of household, etc.). In general, if you are filing the family-based adjustment of status application for your spouse and your most recent tax return does not reflect your status as “married,” you should have that amended. A CPA or tax lawyer can help you confirm this.

What If You Aren’t Required to File a Tax Return?

In the event you aren’t required to file your taxes due to insufficient income or other circumstances, you can provide a letter from the CPA explaining why you were not required to file a federal income tax return under U.S. tax law, and citing the specific regulation or section of tax law that states you were not required to file that year.

In addition to this letter, the I-864 Affidavit of Support instructions require “evidence of the exemption and how you are subject to it.”

Why Tax Filing Matters for the I-864 Affidavit of Support

Please note that our firm does not practice tax law. Therefore, we recommend that you confirm with a Certified Public Accountant (CPA) or tax attorney whether or not you should have filed a tax return.

By ensuring that you have properly prepared and filed all required tax returns, you can reduce the chance of a Request for Evidence (RFE) from USCIS asking for this documentation. Plan ahead and stress less!

Need Help with the I-864 Affidavit of Support?

If you are not yet a Sumner Immigration Law client and you’re looking for an experienced, empathetic, and efficient team to help you navigate the process with confidence, please contact us today to set up your initiation consultation to get the process started!

You can set an appointment online. You can also call us at 804-214-7870 or send us an email at info@sumnerimmigration.com.

We are immigration lawyers in Richmond, VA, but we serve clients throughout the U.S. and around the world. For more information on our firm visit Who We Are and What Makes Us Different! We look forward to hearing from you!

As always, the above information is for educational purposes only and is not legal advice. Please speak with a qualified immigration lawyer before taking action.