Green Card for my mother - tax question

[developer_2021]

Hi:
My brother (US citizen) will start the GC application for my mom but he has not filled tax reports for the last years, what would be the best action here? i checked some websites and it looks like tax reports of the petitioner are required, so does he need to submit a tax report to IRS for the last years?
Regards

[newacct]

The petitioner needs to submit I-864 Affidavit of Support (even if there is a joint sponsor). If the petitioner didn't file tax returns for any of the last 3 years, and he was not required to file because his income was below the threshold for needing to file, then that's fine. He would check the appropriate box on the form, enter "N/A" in the space for the total income from those tax returns, and attach a statement stating that his income was below the threshold for needing to file for those years. On the other hand, if he didn't file tax returns but was required to file, he needs to go back and file it.

A separate consideration is whether his current income is enough for 125% of poverty level for his household size (including the mother who is immigrating). If not, then he will need to count the income of his spouse and/or other household members, or they will need to find a joint sponsor who is willing to fill out a second I-864.