Sponsors routinely assume the I-864 is decided by last year's tax return. It is not. USCIS qualifies you on your current individual annual income — what you earn now, projected over a full year. Your tax return is the evidence that supports it. When the two numbers match, this is a non-issue. When they differ — a raise, a new job, a career change — knowing which figure governs is what keeps your case moving. Confirm the requirement for your household size in the calculator, then read on for which number to put against it.
Current income is the figure that qualifies you
On the form, you state your current annual income. If you earn $4,000 a month at a job you hold today, your current annual income is $48,000 — even if last year's tax return shows less because you were between jobs or worked part of the year. USCIS is judging whether you can maintain support going forward, so a stable, higher current income is exactly what they want to see.
Your tax return is the supporting evidence
You must still submit your most recent federal tax return — and an IRS tax return transcript is preferred over a self-printed copy, because it is harder to dispute and less likely to draw a Request for Evidence. You may optionally include the last three years if a strong track record helps your case.
When current income is higher than your return
This is the scenario that qualifies more people than they realize. If your income rose since your last return, prove the new level with:
- Recent pay stubs (last several months).
- An employer letter stating your job title, start date, and current annual salary.
- Your tax transcript for the most recent year (still required as the baseline).
Together these show a current income that meets the requirement even when the historical tax figure did not.
When current income is lower than your return
If you recently lost a job or your hours dropped, a strong prior tax return will not carry you on its own — USCIS weighs your ability to continue support. In that case, plan for assets, a household member's income via Form I-864A, or a joint sponsor to back up the affidavit.
Special case: not required to file
If you were not legally required to file taxes for a year, do not leave it blank. Attach a short signed statement explaining you were below the filing threshold, and note the relevant income limit. Supplying this upfront prevents an RFE asking for a return that does not exist.
Frequently asked questions
Does the I-864 use my current income or my tax return?
Both, for different purposes. The figure that qualifies you is your current individual annual income — what you earn now, annualized. Your most recent federal tax return (ideally an IRS transcript) is required as supporting evidence, but if your current income is higher, that current figure is what USCIS evaluates.
My tax return is lower than I earn now — can I still qualify?
Yes. If you got a raise, started a new job, or your situation changed, document your current income with recent pay stubs and an employer letter stating your annual salary. USCIS looks at your ability to maintain income going forward, so a higher current income can carry you even when last year’s return was lower.
Do I need a tax transcript or is a copy of my return enough?
You may submit either, but an IRS tax return transcript is preferred and reduces the chance of a Request for Evidence. You are required to provide the most recent tax year; you may optionally include the last three years if it strengthens your case.
What if I was not required to file a tax return?
If you were not legally required to file for a given year, include a written explanation stating that, and cite the income threshold that exempted you. Providing this proactively prevents an RFE asking where your return is.