What if income tax returns have not been filed for each of the most recent three tax years?
A sponsor must include as many of the income tax returns for the most recent three tax years with the Affidavit of Support as he or she was required by law to file. If the sponsor filed fewer tax returns than were required, he or she should contact the Internal Revenue Service to determine how to file retroactively. If fewer than three returns were required for reasons such as less than three years’ residency in the U.S. or lack of sufficient income, the sponsor should explain the reasons on the Affidavit of Support.