Hi pete8035,
It is required that a joint sponsor attach income tax returns for the
3 most recent tax years. If they don't have copies, they can call the
IRS for printouts (Letter 1722, which is a summary, would be ok). If
they didn't file their income tax returns, they'll have to attach a
letter explaining why not. They'll also have to supply evidence of
their self employment.
General Information & Frequently Asked Questions Affidavit of Support (Form I-864)
What happens if the sponsor did not file income tax returns for the
previous three years?
"Immigration law requires the sponsor to submit income tax returns for
the three years immediately before the visa application if the sponsor
was required to file. The Internal Revenue Service (IRS) requires
Americans and lawful permanent residents who are working abroad to
file income tax returns even if most or all of their overseas income
is excluded from U.S. taxes."
What does the sponsor do when he/she was not required by law to file
an income tax return during a given year?
"If a sponsor was not required by law to file an income tax return,
he/she should prepare a notarized statement. In this statement the
sponsor should state that he/she was not required to file a tax return
and give the related Internal Revenue Service (IRS) regulation. The
IRS 1040 Instruction Book has information on who is not required to
file income tax returns."
If the sponsor owns a business, should he/she submit individual or
business tax returns?
"Individual tax returns. Consular officers can only accept individual
tax returns, since the individual is sponsoring the applicant, not the
business."
If the sponsor does not have copies of his/her tax returns, can he/she
submit a summary of the returns from the Internal Revenue Service
(IRS)?
"Yes."
http://travel.state.gov/visa/immigrants/info/info_1328.html
For Joint Sponsor
II. Joint Sponsor''s documents (if required):
"General: Form I-864 completed by a joint sponsor if the petitioner''s
income does not meet the 125% income requirement.
Note: The petitioner must also submit an I-864.
* Put all pages in correct order, 1, 2, 3, 4, 5, 6 and staple them together
* Fill out each page completely
* Sign Part 7 in front of a notary public.
Federal Income Tax Returns: Complete Federal income tax returns with
all supporting schedules for the 3 most recent tax years.
* Each year''s return must have all pages in the correct order and
must be stapled together.
* If you don''t have your tax returns or you filed electronically,
call the Internal Revenue Service (IRS) at I-800-829-1040 to get
printouts of your Federal income tax returns for the last three years.
Ask for printouts of your tax returns or Letter 1722, which is a
summary of your tax returns. This service is free from IRS.
* Submit W-2 forms if you filed joint tax returns and you are using
only your income to sponsor.
* If you did not have to file a tax return:
o Attach a written explanation of why you had no legal duty to
file Federal income tax returns.
o The 1040 Instructions provide information on most income tax
obligations. The Instructions will explain who has a legal duty to
file. You can read the instruction booklets on www.irs.gov .
Income Requirement: If you need to include assets to meet the minimum
income requirement:
* Attach evidence of assets with a cash value that equals at least
five times the difference between your total household income and 125
percent of the poverty guideline for your household size.
Example for a household size of 4:
125 percent of poverty guideline $22,625 (2002)
sponsor''s income $18,000
Difference $ 4,625
Multiply by 5 x 5
Minimum required cash value of assets $23,125
* Attach evidence of ownership, location and the value of each asset
* Attach evidence of liens, mortgages and liabilities (if any) for each asset
* Attach evidence of current employment or self-employment, such as a
recent pay statement or a statement from your employer on business
stationery. The letter from your employer must give the beginning date
of employment, the type of work you do and how much money you make.
Citizenship or LPR Status: Proof of U.S. citizenship or lawful
permanent resident (LPR) status"
http://travel.state.gov/visa/immigrants/info/info_1329.html
I hope this helps. If you have any questions, please post a
clarification request and wait for me to respond before closing/rating
my answer.
Thank you,
hummer
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