I-864 Federal Tax Return Information (Part 6, Items 15-19): What to Enter in 2026

Answer Yes if you filed for all three years. Answer No if you did not file for one or more years (do not leave it blank).

Answering No does not automatically disqualify you -- it triggers a follow-up about why you did not file. If you were required to file but did not, the late-return rule applies.

Enter the year (e.g., "2024") and the Total Income figure from that year's Form 1040. Per the instructions, this box cannot be left blank. If your total income was $0, write "zero." If you were not required to file, write "N/A."

The Total Income line is not the same as Adjusted Gross Income (AGI). On current Form 1040, Total Income appears a few lines above AGI -- it is the sum of all income sources before deductions. This distinction matters: AGI can be lower because it subtracts items like student loan interest or IRA contributions.

These are optional. If you are not submitting returns for earlier years, enter "N/A" in both boxes. If your most recent year's income alone establishes sufficient support, earlier years are not required.

Adding earlier years can help if your income fluctuated -- for example, if your most recent year had lower income due to a job change but prior years show a stronger history.

Check this box if you were not required to file a Federal income tax return under U.S. tax law. You must attach a written explanation -- a typed or printed note explaining the basis for the exemption.

The most common reason is income below the IRS filing threshold. Per the instructions, living outside the United States does not exempt U.S. citizens or permanent residents from filing.

Which line on Form 1040 do I use for Item 16.a?

The I-864 Instructions (edition 10/17/24, Part 6) specify 'the line for Total Income on IRS Forms 1040 and 1040A.' On current Form 1040, this is the line labeled 'Total income' -- not Adjusted Gross Income (AGI). AGI appears a few lines below and can be lower because it subtracts certain deductions. Use Total Income.

Do I need to submit all three years of tax returns?

No. Per the I-864 Instructions (edition 10/17/24, Part 6), you must submit only your most recent year's return. Items 16.b and 16.c are optional -- you fill them in only if you choose to submit additional years. Most sponsors submit one year.

Can I submit an IRS transcript instead of a copy of my return?

Yes. The instructions state you may provide 'either an Internal Revenue Service (IRS) transcript or a photocopy from your own records.' A transcript is generally preferred because it eliminates the W-2 and 1099 attachment requirement (with one exception: joint filers qualifying only on their own income must still include W-2s even with a transcript).

I filed a joint return with my spouse. What do I do?

Enter the Total Income from the joint return in Item 16.a. If that joint return income is what you are relying on, submit the joint return. If you are qualifying only on your own income from that return, include W-2s to clearly identify your portion -- this is required by the instructions even when submitting a transcript.

What if my income was very low and I was not required to file?

Check Item 17 on the form and attach a typed or printed explanation. The instructions say: 'If you were not required to file a Federal income tax return under U.S. tax law because your income was too low, attach a typed or printed explanation.' If your income was below the IRS filing threshold for that year, state that in the explanation.

What if my current income (Item 7) is much higher than what appears on my most recent tax return?

This is common when you recently changed jobs or received a raise. USCIS compares Item 7 (current annual income) against the poverty guideline threshold -- the tax return shows your prior year earnings for context, not the primary qualifying figure. You can explain the difference by attaching a current employer letter and recent pay stubs as supplemental evidence for Item 7.