(I-864EZ) Have you filed income tax return for each of the 3 most recent tax years?

[stroper]

I am United States citizen. I have applied for I-130 for my spouse who is living abroad. I-130 has been approved. While preparing for documents to submit to NVC and filling out the form I-864EZ, I came to know that I have to provide the most recent tax return transcript from IRS and provide total income (adjusted gross income on IRS form 1040EZ) for 2nd and 3rd most recent tax return.

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Page 3, Part 5, 5.a
Have you filed a federal income tax return for each of the three most recent tax years? YES / NO
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I did file tax return for 2020 which I have used to apply for I-130 earlier. The answer is NO since I missed filing tax returns for 2019 and 2018.

I don't want to lie in the immigration application. I have uploaded 2020 tax return transcript and associated W2 wage statements along with employer letter confirming my employment and salary.
My salary is above the poverty line and is more than enough to satisfy I-864 requirements.



Should I have to fill the fields 6.b and 6.c for 2nd and 3rd most recent total income from tax returns or should I leave these fields blank?

Does leaving these fields blank delay processing or increases chances of RFE?



Any further help would be appreciated.

[newacct]

You didn't file for 2018 and 2019 because your worldwide income for those years were below the threshold for needing to file? Or you were required to file but forgot to file?

[stroper]

You didn't file for 2018 and 2019 because your worldwide income for those years were below the threshold for needing to file? Or you were required to file but forgot to file?

Hi!
I required to file and I forgot to file after I requested for extension for both years 2019 and 2018. Later on, during 2021, I realized the mistake and I filed tax return for 2020 and it was approved within 24 hours. I looked into I-864 instructions documentation and found the following:

Item Numbers 23.a. - 25. Federal Income Tax Return Information. You must provide either an Internal Revenue Service (IRS) transcript or a photocopy from your own records of your Federal individual income tax return for the most recent tax year. If you believe additional returns may help you to establish your ability to maintain sufficient income, you may submit transcripts or photocopies of your Federal individual income tax returns for the three most recent years.

So, it is my understanding that, the most recent tax year 2020 (since I haven't received W-2 form for 2021 year from my employer yet) IRS tax return is enough as long as if that meets income requirements. I get 6 figure salary.

I submitted the I-864EZ form today with the following:

• 2020 filed tax return transcript from IRS
• 2019 and 2018 wage and income transcripts from IRS
• W-2 forms from my employer for the years 2020, 2019, 2018
• Retirement savings account statement
• Employment verification letter with base rate of pay (confirming my salary for last 5 years or so) from my employer

I am hoping for the best to happen.

[newacct]

I think you need to file the late tax returns that you were required to file before submitting your I-864 or I-864EZ.

(On the other hand, if you were not required to file for those years because your income was too low, I-864 instructions says to attach a statement, check a certain checkbox, and put "N/A" for the total income for those years. But that does not apply to you because you were required to file.)

[stroper]

Hi,
Thanks for your prompt reply. Very much appreciated.
I am confused. As per the https://travel.state.gov/content/tra...documents.html and https://travel.state.gov/content/tra...tant.html.html
the most recent year tax transcript needed which I have provided for the year 2020.
I will still go ahead and file late returns for the previous two years while NVC is reviewing my documents. If they reject, I will have to get late return transcripts and resubmit.

[newacct]

On the I-864 instructions, for Part 6 #23-25, it includes,

As stated previously, you must submit an IRS transcript or copy of your Federal individual income tax return for the most recent tax year. If you choose to rely on income from the three most recent tax years, you must submit an IRS transcript or copy of your Federal individual income tax return. If you were required to file a Federal income tax return for that tax year but did not do so, you must file all late returns with the IRS and attach an IRS transcript or copy of your late return and submit it with Form I-864. 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 you were not required to file a Federal income tax return under U.S. tax law for any other reason, attach a typed or printed explanation including evidence of the exemption and how you are subject to it.

and

NOTE: Do not leave the boxes for Item Number 24.a. blank. Type or print the most recent tax year and your total income for that most recent tax year. If the amount was zero, type or print “zero” or if you were not required to file a Federal income tax return type or print “N/A” for not applicable.

The phrase "that tax year" is a little confusing. Does the requirement to file the late tax return first refer only to the most recent tax year or all of the most recent 3 tax years? I interpret it to include the most recent 3 tax years, so I think that the best way to handle it is:
* If you were required to file, you would file first (even if it's late) and put the "total income" number from the filing in #24a-c for that year
* If you were not required to file, you attach a statement, check the box in #25, and put "N/A" in #24a-c for that year
That way, in neither case would you leave the entry in #24a-c for that year blank.

Now, if you interpret the requirement to file the late tax return first to refer only to the most recent tax year, I don't know what you would put in #24b-c for a non-most-recent tax year in which you were required to file but didn't file.

The I-864EZ instructions are slightly different. For Part 5 #5-6, it includes,

If you were required to file a Federal income tax return for the most recent tax year but did not do so, you must file any and all late returns with the IRS and attach an IRS-generated tax return transcript documenting your late filing before submitting the I-864EZ. If you were not required to file a Federal income tax return under U.S. tax law for any other reason, attach a typed or printed explanation including evidence of the exemption and how you are subject to it. 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.

Here it explicitly says "most recent tax year". But again, I don't know what they expect you to put in #6b-c for a non-most-recent tax year in which you were required to file but didn't file. In my opinion, the best way to do it is to do the same as for I-864 as I described above, i.e.
* If you were required to file, you would file first (even if it's late) and put the "total income" number from the filing in #6a-c for that year
* If you were not required to file, you attach a statement, and put "N/A" in #6a-c for that year