Co-Sponsors and Joint Sponsors: Transcript Requirements Explained

Understanding the role of financial documents in U.S. immigration can feel overwhelming, especially for families preparing Form I-864, the Affidavit of Support. One of the most common requirements is submitting an IRS tax transcript or a complete copy of a federal tax return. These records allow immigration officers to verify a sponsor’s income and assess whether the person can provide adequate financial support to an immigrant relative.

Sponsors are asked to prove income through transcripts that reflect the most recent tax year, and sometimes additional years when household members or a joint sponsor are involved. The IRS offers several ways to request and obtain these transcripts, including online transcript services, mail delivery to a current mailing address, or filing a paper form. Each method has its specific process, and understanding them helps avoid delays.

Many people also wonder about the difference between co-sponsors and joint sponsors. These terms are often used interchangeably in everyday conversation, but in immigration law, they are not the same. Only the role of the joint sponsor is recognized by USCIS, and this individual must meet specific eligibility rules, such as being a U.S. citizen or lawful permanent resident, maintaining a U.S. domicile, and meeting income thresholds without combining finances with the primary sponsor.

IRS Transcript for USCIS: Why It Matters

An IRS transcript is an official document summarizing information from a person’s tax return as recorded in the IRS system. It is not a complete copy of the original filing but a statement of financial data taken directly from the agency’s account records. Immigration officers use these transcripts to confirm income, verify tax compliance, and check whether the sponsor has filed for the most recent tax year.

There are several types of transcripts, each serving a slightly different purpose:

• Tax Return Transcript: This transcript shows most line items from the original return as filed. It is the most common transcript requested for immigration cases.
  
  
• Tax Account Transcript: This transcript lists basic data such as return type, marital status, adjusted gross income, and taxable income.
  
  
• Record of Account Transcript: This transcript combines the tax return and tax account information into one document, and it is sometimes used when there are adjustments.
  
  
• Wage and Income Transcript: This transcript provides data from information returns such as W-2s, 1099s, and other employment records.
  
  
• Verification of Non-Filing Letter: This letter confirms that the IRS has no record of a filed return for a given year.

For USCIS purposes, sponsors usually need a tax return transcript, which can be obtained free of charge. To request it, a sponsor can use online transcript services, call the IRS, or submit Form 4506-T by mail. Each option requires identifying details, such as a Social Security number or Individual Taxpayer Identification Number, current mailing address, and sometimes a customer file number for tracking. Accurate transcripts help prove income, provide reliable financial evidence, and ensure that documents submitted for immigration review are complete and consistent.

Co-Sponsor vs. Joint Sponsor

When preparing immigration forms, “co-sponsor” and “joint sponsor” are often used interchangeably. However, in immigration law, only the role of the joint sponsor is officially recognized. Understanding the distinction is essential for anyone submitting tax records and transcripts with Form I-864, the Affidavit of Support.

A joint sponsor is an individual who accepts legal responsibility for financially supporting the immigrant when the primary sponsor does not meet income requirements. The joint sponsor must file a separate affidavit of support, submit the appropriate tax transcript, and provide evidence of income and assets that meet federal guidelines.

To qualify as a joint sponsor, the following requirements apply:

• Citizenship or Immigration Status: A joint sponsor must be a U.S. citizen or a lawful permanent resident.
  
  
• Age Requirement: A joint sponsor must be at least 18 when filing.
  
  
• Domicile: A joint sponsor must maintain a domicile in the United States, meaning a permanent residence that can be proven with documents such as a utility bill, lease, or mortgage statement.
  
  
• Income Level: A joint sponsor must show household income that meets or exceeds 125 percent of the Federal Poverty Guidelines, or 100 percent if the primary sponsor is on active duty in the U.S. military and sponsoring a spouse or child.
  
  
• Separate Filing: A joint sponsor must submit their Form I-864 with supporting financial data, and they cannot combine income with the primary sponsor unless household members sign Form I-864A.

The term “co-sponsor” is often used informally, but USCIS will only evaluate a person’s eligibility under the official definition of joint sponsor. Correct terminology reduces confusion, ensures the proper forms are filed, and prevents mistakes that could delay processing. Meeting these requirements provides the necessary financial support and helps prove that the immigrant will not become dependent on public benefits. Clear records, complete documentation, and accurate transcripts are essential.

Transcript Types Explained: Choosing the Right One

Selecting the correct IRS transcript is one of the most important steps when preparing Form I-864, Affidavit of Support. Submitting the wrong type of tax record can lead to processing delays, requests for evidence, or even a rejection of the application. Sponsors and joint sponsors must ensure that the documents match USCIS requirements and accurately reflect income for the most recent tax year.

The following transcript types are the most relevant for immigration purposes:

• Tax Return Transcript: This transcript shows most line items from the original tax return as filed. It is the preferred document for immigration filings because it is free, widely accepted by USCIS, and easier to obtain than a complete copy of the tax return.
  
  
• Record of Account Transcript: This transcript combines the tax return and account information into one document. It may be used when corrections or adjustments raise questions about income. However, it can include details that may require additional explanation.
  
  
• Photocopy of a Tax Return: A complete copy of a tax return is sometimes submitted instead of a transcript. If this route is chosen, the sponsor must also provide all W-2s, 1099s, and schedules. This option can be helpful when the sponsor wants to include detailed evidence, but it requires more paperwork.

In addition to choosing the correct transcript type, sponsors must pay attention to which years are required. USCIS always requires a transcript from the most recent tax year, and it often helps to provide the last three years if income varies or additional proof is needed. Filing multiple-year records can strengthen the affidavit and demonstrate consistent financial support.

Submitting the right transcript ensures that USCIS officers have accurate financial data to review. Complete, well-organized documents reduce the risk of delays and help prove that the sponsor or joint sponsor meets the necessary income guidelines.

How to Request IRS Transcripts

Sponsors and joint sponsors can obtain IRS transcripts for USCIS filings in several ways. The IRS provides multiple request options so applicants can choose the best process for their situation. Each method requires accurate identifying details, such as a Social Security number or Individual Taxpayer Identification Number, mailing address, and occasionally a customer file number for tracking.

1. Online Through IRS Account (Fastest)

The quickest way to access a transcript is through the IRS online account system. Here are the steps:

1. Visit the official IRS website and select the transcript online option.
   
   
2. Create or sign in to your IRS account using ID.me verification. This process requires a photo ID, phone number, and email address.
   
   
3. Once logged in, navigate to the “Tax Records” section.
   
   
4. Choose “Get Transcript” and select the type of transcript needed, usually the Tax Return Transcript.
   
   
5. Select the most recent tax year or additional years if necessary.
   
   
6. Download the transcript and save it for submission with your USCIS documents.

The transcript becomes available immediately once verification is complete, making this the fastest method.

2. IRS Get Transcript by Mail

For those who prefer mail delivery, transcripts can be ordered directly from the IRS:

• Go to the IRS Get Transcript by Mail page.
  
  
• Provide identifying information as it appears on the most recent tax return, including full name, Social Security number or ITIN, and current mailing address.
  
  
• Select the type of transcript and the year requested.

The transcript usually arrives by mail within five to ten calendar days after submitting the request.

3. Automated Phone Request

The IRS also offers an automated phone system:

• Call 1-800-908-9946, which is available 24 hours a day.
  
  
• Enter your Social Security number or ITIN, date of birth, and mailing address.
  
  
• Select the transcript type and year.

The transcript is typically mailed within five to ten days following the phone request.

4. Form 4506-T Paper Request

A paper request is valid when transcripts are not available online or by phone:

1. Download and complete IRS Form 4506-T.
   
   
2. Enter identifying information, including name, Social Security number or ITIN, and mailing address.
   
   
3. Specify the type of transcript and the tax year requested.
   
   
4. Sign and date the form.
   
   
5. Mail or fax the form to the address provided in the instructions.

Once the IRS receives the completed form, the transcript is normally issued within ten business days.

Requesting the correct transcript is critical. Online access provides the fastest results, but mail, phone, and paper requests remain reliable alternatives. Sponsors should keep a copy of the transcript for their records and ensure that the financial data matches the information entered on Form I-864. Submitting complete and accurate transcripts helps prove income and ensures that USCIS can verify the financial evidence without unnecessary delays.

Using Authorization Forms (8821 and 2848)

In some cases, a sponsor or joint sponsor may want another person, such as an attorney or tax preparer, to obtain transcripts directly from the IRS. To allow this, the IRS provides two authorization forms. Each form grants different access levels, and choosing the right one depends on the sponsor’s needs.

Form 8821: Tax Information Authorization

Form 8821 allows an authorized person to review and receive tax records on behalf of the taxpayer. This form is limited in scope and does not allow the representative to act before the IRS. It is often used when a sponsor needs help collecting tax transcripts or when multiple household members prepare documents for a USCIS filing. The person completing the form must sign and submit it to the IRS before the representative can obtain records.

Form 2848: Power of Attorney and Declaration of Representative

Form 2848 provides broader authority than Form 8821. With this form, the representative can obtain transcripts, communicate with the IRS, and sign certain documents on behalf of the taxpayer. This option is appropriate for more complex cases, such as when income issues need clarification or additional financial evidence. Form 2848 requires the taxpayer’s signature and must be filed with the IRS before representation begins.

Submission Methods

Both forms can be submitted in several ways. The IRS accepts authorization forms online through its secure e-Services platform, by mail to the correct IRS office, or by fax using the numbers listed on the form instructions. Using the correct submission method ensures that access is granted without unnecessary delays.

Frequent Errors to Avoid

Even when sponsors and joint sponsors gather the correct tax records, mistakes can still delay USCIS processing. Careful review before submitting the documents can prevent many of these errors. The following are some of the most common issues:

• Requesting the wrong type of transcript: Some applicants mistakenly order a Tax Account Transcript instead of a Tax Return Transcript. USCIS generally requires the Tax Return Transcript, and submitting the wrong type may result in a request for additional evidence.
  
  
• Submitting state tax returns instead of federal returns: USCIS requires federal financial data, not state-level filings. Including state returns adds unnecessary documents and may confuse the review process.
  
  
• Forgetting to include W-2s and 1099s with a complete copy of a tax return: When a sponsor provides a photocopy of a tax return rather than a transcript, USCIS also requires proof of income documents, such as W-2s and 1099s. Omitting them will leave the submission incomplete.
  
  
• Using an outdated mailing address: The transcript request will fail if the sponsor’s mailing address does not match IRS records. Updating the address with Form 8822 before submitting a transcript request prevents this error.
  
  
• Not explaining years when no tax return was filed: If a sponsor did not file for a recent tax year, a written statement explaining why is required. Leaving this blank can raise concerns about compliance.

Carefully reviewing each transcript, form, and supporting document reduces the risk of delays and helps ensure the submission is complete and accurate.

Practical Scenarios

Every sponsor’s situation differs, and USCIS reviews financial data with those differences in mind. The following examples show how transcripts, forms, and supporting documents may vary:

• Joint sponsor with a recent marriage: A joint sponsor who recently married may need to update their mailing address with the IRS using Form 8822 before requesting a tax transcript. They should submit evidence of the name or address change and the transcript to prove consistency across documents.
  
  
• Self-employed sponsor: A self-employed person must provide a tax return transcript or a complete copy of the return that includes all schedules, such as Schedule C for business income. Supporting documents like 1099 forms, statements of assets, and letters from an employer or clients may also be required.
  
  
• Active duty military sponsor: An active duty U.S. citizen or lawful permanent resident sponsoring a spouse or child only needs to meet 100 percent of the Federal Poverty Guidelines instead of 125 percent. In addition to the transcript, proof of current employment and a military benefits statement should be included.
  
  
• Sponsor temporarily abroad: A sponsor who maintains a U.S. domicile but lives overseas must submit transcripts and evidence such as a bank account, property records, or voting registration to prove continued ties to the United States.
  
  
• Sponsor with late-filed returns: If a sponsor files a tax return for a recent tax year after the deadline, they must obtain the transcript once the IRS processes the file. A note or written statement should be included to explain the late filing.

These scenarios highlight how proper transcripts, accurate forms, and complete supporting evidence help USCIS verify income and ensure that household members or joint sponsors meet all requirements.

Troubleshooting Transcript Problems

Requesting an IRS transcript is usually straightforward, but sponsors sometimes face difficulties. Knowing common issues and how to fix them helps ensure the required tax records are obtained without delay.

• Problems with online verification: Some people cannot complete ID.me verification using the transcript online service. In these cases, the IRS recommends requesting the transcript by mail, submitting Form 4506-T, or calling the automated phone line.
  
  
• Mailing address mismatch: The request will fail if the address provided does not match the IRS customer file number or tax return. Sponsors should file Form 8822 to update their address before trying again.
  
  
• No record of a tax return filed: Sometimes, the IRS system shows “no record” for a recent tax year, even though the return was submitted. This usually means the return is still being processed. A written note or letter explaining the situation should be added to the USCIS package.
  
  
• Joint return complications: When spouses file jointly, either person can request the transcript. However, the information, including names and Social Security numbers, must match exactly what was reported on the tax return.
  
  
• High-volume income documents: In cases with many W-2s or 1099s, the online account may not generate the transcript. Filing Form 4506-T is the best alternative to obtain a complete transcript.

Preparing a Complete USCIS Submission Package

After obtaining the correct IRS transcript, the next step is to organize all financial documents clearly and consistently. A well-prepared package helps USCIS officers verify income quickly and reduces the risk of delays.

Sponsors and joint sponsors should include the following items:

• Form I-864, Affidavit of Support: This form must be completed and signed. The income figures should match the tax transcript or a complete copy of the tax return.
  
  
• IRS tax transcript or tax return copy: The transcript for the most recent tax year is required, and additional years may be added to prove consistent income. If submitting a complete return copy, include all W-2s, 1099s, and schedules.
  
  
• Evidence of current employment: Recent pay stubs, a letter from the employer, or employment statements should be included to verify ongoing income.
  
  
• Proof of assets: Bank account records, property documents, or other financial statements can help meet income requirements if employment income alone is insufficient.
  
  
• Identity and status documents: A U.S. citizen sponsor should provide a birth certificate, passport, or naturalization certificate. A lawful permanent resident should include a copy of the green card.

Sponsors should also keep a copy of the entire file for their records. Certified mail or another trackable service ensures that USCIS receives the package and allows the sponsor to confirm delivery.

Frequently Asked Questions

Do I need certified IRS transcripts for USCIS?

Certified transcripts are not required for immigration purposes. USCIS accepts a standard IRS tax transcript or a complete copy of the tax return as long as it includes all supporting documents. Providing the correct transcript for the most recent tax year ensures that the financial data is accurate, verifiable, and consistent with the affidavit of support.

Can I submit prior-year transcripts if my most recent return has not been filed?

USCIS requires a transcript or a complete copy of the most recent tax year before reviewing the application. Prior-year tax records may be submitted as additional financial evidence, but cannot replace the most recent filing. If the IRS has not yet processed a return, a letter or note should be included to explain the delay.

Why does my IRS transcript show different figures than my tax return?

Transcripts sometimes reflect adjustments the IRS makes, so the income figures may not precisely match the return filed. USCIS relies on the transcript in these cases because it represents the official record. If clarification is needed, a Record of Account Transcript can be requested to show both the original return and the corrected account data.

Can a joint sponsor combine income with the primary sponsor?

Joint sponsors must independently meet the required income levels. Their Form I-864 must include a tax return transcript and supporting financial documents that prove sufficient income without combining resources with the petitioner. However, household members of either sponsor can combine income by completing Form I-864A, provided that their financial data, employment information, and signatures are properly included.

How long are IRS transcripts valid for immigration purposes?

IRS transcripts do not expire, but USCIS expects the transcript from the most recent tax year. Submitting an older transcript without the current year may cause delays or requests for additional evidence. Sponsors are encouraged to obtain a fresh transcript online, by mail, or by submitting Form 4506-T shortly before filing immigration documents to ensure accuracy.

What if I filed jointly but want USCIS to consider only my income?

Sponsors who filed a joint return can request that USCIS consider only their income. To do this, they must submit either a tax return transcript or a complete copy of the return along with all W-2s and 1099s. The evidence should clearly identify the sponsor’s portion of income so that verification can be completed without confusion.

Do I need to include state tax returns in my USCIS package?

USCIS does not require state tax records for the affidavit of support. Only federal tax transcripts or complete copies of federal returns are accepted. State returns should not be included unless they are used to explain why the person was not required to file a federal return. Keeping the file focused on federal documents prevents unnecessary delays.