Negative Adjusted Gross Income for I-864 and Proof of Not Filing Taxes If Student

[AOS123]

Hello everyone,

My wife is sponsoring me however she has not filed taxes for 2017 and 2018 because she was a student, and she didn't have a job until late 2019. Her adjusted gross income on her tax return ended up being negative for 2019. Are we allowed to enter that number on the I-864 where it asks for her adjusted gross income? The form does not allow you to enter a negative number when completing it on a computer. Should we use $0 in this case for this section? We do have a joint sponsor. We are not sure how to correctly fill out the applicable section of I-864 that wants you to enter the adjusted gross income since her's is negative. Also, what can be shown as proof for not filing taxes in 2017 and 2018 for being a student?

Thank you for your time and advice!

[newacct]

Actually, it asks for the "total income" line, not "adjusted gross income". (It only asks for "adjusted gross income" if she used 1040EZ, because the 1040EZ did not have the "total income" line, and 1040EZ did not allow adjustments so the "total income" and "adjusted gross income" are always the same. In any case, 1040EZ does not exist for the 2018 and later tax years.) If her "total income" line was negative, enter the negative number in Part 6 #24a, either by disabling JavaScript in Acrobat Reader, entering the negative number, and then enabling JavaScript again, or write it in by hand. Do not put 0.

For the years where she didn't file, the only reason she can not file is if her income that year was below the threshold for needing to file (found in that year's 1040 instructions, in the section "Do You Have to File?"). That she was a student is not relevant. If her income was indeed below the threshold for 2017 and 2018, then she would put "N/A" for Part 6 #24b-c for 2017 and 2018, she would check the box in #25, and she would attach a statement stating her income for those years.