U.S. law requires that the sponsor and joint sponsor (if there is one) submit one year's tax returns, current as of the date of execution of the I-864. American citizens and LPRs who are working abroad are required by IRS to file a return, even if most or all of their overseas income is excluded from U.S. taxes; a social security number is required to file a tax return. If you reside in the United Kingdom and require information on general filing requirements, including information on filing tax returns retroactively, you should contact the Internal Revenue Service (IRS) on 020 7894-0477, or visit their homepage on this website. Further information is available at "the Digital Daily" at www.irs.gov. If your question concerns a social security number you should contact the Federal Benefits Unit on 020 7499 9000 between 8.30 am and 1.00 pm, Monday through Friday, or visit their homepage on this website for further information.
You refer to a number of forms on the I-864; which form do you require?
We require photocopies of your Federal Tax return, form 1040,1040A or 1040EZ. If you filed your tax return electronically you should furnish the form 1722.
I do not have copies of my tax returns; can I submit an electronic summary of the returns that I provided to the IRS?
Yes
What if I have not filed income tax returns for each of the most recent three tax years?
If you were required by law to file a tax return in any one of the three years immediately prior to your relative's immigrant visa interview, you will be required to furnish a tax return. If necessary you will be required to file retroactively with the IRS and provide a copy of the returns.
How do I know if I am required to file a tax return?
If you have any questions concerning the filing of federal tax returns you should contact the IRS. If you reside in the United Kingdom, you should visit the IRS homepage on this website. Additional information is available at "The Digital Daily" at www.irs.gov.
I have been working outside the United States; do I still need to file tax returns?
American citizens and legal permanent residents working abroad are required by the IRS to file a return, declaring worldwide income, even if all of their overseas income is excluded from U.S. taxes.
I'm a student/ have been studying; I do not need to file a tax return?
If you worked while studying, even if only part-time, you may be required to file a tax return. If you reside in the United Kingdom, you should visit the IRS homepage on this website. Additional information is available on the IRS Home Page "The Digital Daily" at www.irs.gov.
If I find out that I was required to file a tax return and have failed to do so, can I still qualify as a sponsor/joint sponsor?
You may file a late or amended tax return to the IRS. You may than submit copies of the late or amended return(s) for the year(s) in which you were obligated to file. Until such time as the late or amended return has been filed, and copies furnished with the I-864, the affidavit will be considered incomplete and we cannot issue a visa.
If I find out that I was not required by law to file a tax return for the last three years what do I do?
You should explain the reasons why you are except from filing a tax return on the I-864.
I own a business; do I submit individual or business tax returns?
You should submit individual returns. Consular officers may only accept individual tax returns since it is the individual and the not the business who is sponsoring the applicant.
Tax Returns