who should sponsor?

[krutika]

I want my parents to visit me and my hubby in USA.
I was working previously and this year I started my own company.

My question is, on I 134, the docs required for 'Self-employed':
Copy of last year Income tax return filed OR
Report of commercial rating concern

As I started my company this year, my last year's income tax returns will not contain any details about it.
I have no idea what 'Report of commercial rating concern' is and how to get it.

Hence will it be better that my hsband sponsor the visitor visa?

[peace]

I guess you should let your husaband sponsor . husbands commonly sponsor their inlaws successfully. Make sure he has good income and you should send an invitation letter not him. You should also send evidence (bc) showing your relationship with your parents, your passport + visa copy. He should send the I-134 and financial docs, visa copy plus proof that you are his wife.