I-864 with No Tax Returns - What to Do

Applying for a marriage-based green card is an exciting step toward your future together, but the paperwork can feel like a minefield. One of the most common panic moments happens when you reach Form I-864 (Affidavit of Support) and realize the instructions demand tax returns.

What if the sponsoring spouse didn’t file taxes last year?

Whether you were a student, unemployed, lived abroad, or simply didn’t earn enough income, you are likely asking: Can I submit the I-864 with no tax returns?

The short answer is: Yes, but you must explain why or provide an alternative.

Submitting the form without the right evidence will lead to a Request for Evidence (RFE) or a denial. This guide will walk you through exactly how to handle the I-864 with no tax returns, ensuring your application stays on track in 2026.

The Importance of the I-864 Affidavit of Support

Before we dive into the solutions, let’s briefly explain why this form exists. The I-864 guide from USCIS states that the purpose of this form is to prove that the intending immigrant (the beneficiary) will not become a “public charge.”

Essentially, the U.S. government wants a guarantee that the immigrant has enough financial support so they won’t need to rely on government welfare programs.

To prove this, the petitioning sponsor (the U.S. citizen or green card holder) usually provides their most recent Federal income tax return. This acts as proof that they meet the Federal Poverty Guidelines.

The 2026 Financial Threshold

As of 2026, sponsors generally need to prove their household income is at least 125% of the Federal Poverty Guidelines for their household size. If you cannot prove this via tax returns, you have extra work to do.

Scenario 1: You Were Not Legally Required to File Taxes

This is the most common reason for filing an I-864 with no tax returns. The IRS sets a minimum income threshold every year. If you earned less than that amount, you were not required by law to file a return.

Common reasons you might not have been required to file include:

• Unemployment: You had no income or very low income.
• Student Status: You were a full-time student and didn’t work.
• Retirement: Your only income was non-taxable Social Security benefits.
• Disability: Your income came from non-taxable disability benefits.

What to Do

If you fit this category, you can still be the sponsor, but you cannot just leave the tax section blank. You must provide a written explanation.

1. Write a Statement of Explanation

You must attach a typed or written statement to your Form I-864 explaining why you were exempt from filing.

Example Statement: “I, [Sponsor Name], attest that I was not required to file a Federal income tax return for the year(s) [Year] because my income was $[Amount], which is below the IRS threshold for filing.”

2. Provide Proof of Non-Taxable Income (If applicable)

If you had income that wasn’t taxable (like certain Social Security benefits), attach evidence of that income, such as your SSA-1099 or benefits letter.

Scenario 2: You Were Required to File But Didn’t

If you earned enough money to file taxes but simply didn’t do it, stop right now. You cannot file Form I-864 until this is fixed.

USCIS is very strict about this. If you were legally obligated to file taxes and failed to do so, it is considered a violation of U.S. law. Submitting an affidavit of support without fixing this will likely result in a denial.

What to Do

1. File Your Late Taxes Immediately: Contact a tax professional or use tax software to file your back taxes.
2. Get the Transcript: Once filed, obtain the tax transcript from the IRS.
3. Submit the I-864: Use the figures from your late filing to complete the form.

How to Fill I-864 Without a Tax Return

If you are in “Scenario 1” (not required to file), you might be wondering how to fill i-864 correctly so the computer doesn’t reject it.

Here is a step-by-step approach for Part 6 of the form (Sponsor’s Employment and Income):

Step 1: Calculate Current Income

Even if you didn’t file taxes last year, you must list your current annual income.

• If you are working now, take your hourly wage or salary and calculate the annual total.
• Gather pay stubs or an employment verification letter to prove this current income.

Step 2: The Tax Section (Part 6, Items 23-25)

This is the tricky part.

• Item 23a: You will likely check “No” regarding whether you have filed a tax return for the most recent tax years.
• Item 24: This asks for your “Total Income” as reported on your tax returns. If you didn’t file, you can leave this blank or write “N/A” (check the specific PDF instructions for the current year, as digital forms sometimes behave differently).
• Item 25: This is where you check the box indicating you were not required to file.
  • Note: If the specific checkbox doesn’t exist on the 2026 version of the form, you simply leave the tax info blank and attach the explanation letter described in Scenario 1.

Step 3: Attach the Explanation

When assembling your package, place your “Statement of Explanation” directly behind the I-864 form.

I-864 Mistakes to Avoid: A Comprehensive Guide for 2026

The “Joint Sponsor” Solution

If you didn’t file taxes because you had no income, you obviously cannot meet the financial requirement of 125% of the poverty line.

While you (the main petitioner) must still submit an I-864 (even with zero income), you will need help. This is where a Joint Sponsor comes in.

A Joint Sponsor is a U.S. citizen or green card holder who:

1. Lives in the United States.
2. Is willing to be financially responsible for the immigrant.
3. Makes enough money to support their own household PLUS the immigrant.

How to File with a Joint Sponsor

1. Petitioner: Files Form I-864. Include the explanation letter regarding why no taxes were filed. List income as $0.
2. Joint Sponsor: Files a separate Form I-864. They must attach their most recent tax return and W-2s proving they meet the income requirements.

Using a joint sponsor is the safest, most reliable way to get an i-864 with no tax returns approved if the primary reason for no taxes is unemployment.

Alternative: Using Assets Instead of Income

If you don’t have a job and didn’t file taxes, but you have significant savings, you might not need a joint sponsor. You can use assets to bridge the gap.

USCIS allows you to use cash in savings accounts, stocks, bonds, or property equity.

The 3x and 5x Rule

• Spouses of US Citizens: You usually need assets that equal 3 times the difference between your income and the poverty guideline.
  • Example: If the poverty guideline is $25,000 and your income is $0, you need $75,000 in liquid assets.
• Other Sponsors: For most other categories, the requirement is 5 times the difference.

Warning: Using assets is more scrutinized by USCIS than standard income. You must provide 12 months of bank statements showing the money has been there consistently.

What if My Income Was Earned Abroad?

This is a very common scenario for couples living outside the U.S.

“I didn’t file U.S. taxes because I lived in France and earned Euros.”

This is a dangerous misconception.

As a U.S. citizen or Green Card holder, you are required to report your worldwide income to the IRS, even if you lived abroad. You may not owe taxes due to foreign tax credits, but you are usually still required to file a return if you earned over the threshold.

The Fix:

If you failed to file while living abroad, you must file your back taxes immediately before submitting the I-864. You will likely file a return showing “Foreign Earned Income Exclusion,” resulting in $0 tax owed, but the filing itself is mandatory for the I-864 form.

Checklist: Submitting I-864 Without Taxes

If you are proceeding without tax returns (because you were not required to file), ensure your package includes:

1. Completed Form I-864: Signed and dated.
2. Written Statement: Explaining “I was not required to file because…”
3. Proof of Current Income: Pay stubs, employment letter (if you have a job now but didn’t last year).
4. Proof of Assets: Bank statements (if using assets).
5. Joint Sponsor’s I-864: (If applicable) plus their tax returns.

The Ultimate Marriage Green Card Documents Checklist (2026 Update)

Key Takeaways

• You can file I-864 without taxes only if you were not legally required to file them (income was too low).
• You must explain why. A written statement citing your income level is required.
• Foreign income counts. If you didn’t file because you lived abroad, you likely made a mistake and need to file back taxes.
• Joint Sponsors are helpful. If your lack of taxes is due to low income, a joint sponsor is usually necessary to get approved.
• Don’t ignore the problem. Leaving the section blank without explanation ensures an RFE (Request for Evidence).

Conclusion

Filing an I-864 with no tax returns is possible, but it requires careful attention to detail. You must clearly distinguish between “I didn’t have to file” and “I forgot to file.”

If your income is low, don’t panic. The U.S. immigration system provides the Joint Sponsor option specifically for this situation. The most important rule is honesty and clarity. Never leave USCIS guessing about your financial situation—explain it clearly in your application package.

Ready to start your Green Card journey without the stress?

At Greenbroad, we specialize in helping couples navigate these exact hurdles. For a flat fee of $749, we prepare your entire marriage green card package, including the tricky I-864 Affidavit of Support. We provide a customized document checklist, handle the forms, and guide you through the “no tax return” explanation if it applies to you.

Start Your Application with Greenbroad Today

Disclaimer: This article provides general information about the I-864 process and is not legal advice. Immigration rules change frequently. If you have a complex financial situation, a criminal record, or previous immigration violations, we recommend consulting with a qualified immigration attorney.