Do You Need a Tax Return or a Transcript for I-864: Essential Guide

Filing Form I-864, Affidavit of Support, is key when sponsoring a family member or relative for a U.S. green card. This form shows that the sponsor has enough income or financial resources to support the intending immigrant, helping ensure the person will not rely on public benefits after arriving in the United States. Because the form is so essential, U.S. Citizenship and Immigration Services (USCIS) has strict guidelines about the required financial documents.

One of the most common questions sponsors face is, "Do you need a tax return or a transcript for I-864?" Many people are unsure which document is correct—or whether they need both—to meet USCIS requirements. This confusion often leads to mistakes, delays, or even Requests for Evidence (RFEs) from immigration services, especially when income levels, household size, or supporting documents are unclear.

This article offers a clear, step-by-step guide based on official sources from USCIS.gov and IRS.gov. We will explain the difference between tax returns and IRS tax transcripts, show you when to use each, and walk you through requesting the proper document. You will also learn about special situations, common errors to avoid, and how to prepare a complete I-864 package for the National Visa Center or USCIS without unnecessary delays.

Understanding Tax Returns and IRS Transcripts

When preparing Form I-864, Affidavit of Support, sponsors often wonder whether they should submit a tax return or an IRS tax transcript. Understanding the differences between these two documents is essential because it ensures you provide USCIS with precisely what they require.

What Is a Tax Return?

A tax return is the complete set of forms you file with the IRS each year, typically using Form 1040. It reports your income, deductions, credits, and taxes owed or refunded. When you send a copy of your tax return to USCIS, you must include every page, schedule, and all supporting documents, such as W-2s or 1099s. Missing pages or attachments can delay the processing of your immigrant visa or trigger a request for additional information.

What Is an IRS Tax Transcript?

An IRS tax transcript is an official summary of your tax return information. It comes directly from IRS records and provides most details from your original return. However, it uses a standardized format and masks sensitive data, such as most of your Social Security number, to protect your privacy. A tax transcript serves as official proof of your income without requiring you to provide every supporting document separately. You can request a free tax transcript using the IRS’s Get Transcript service. Once available, transcripts are widely accepted by USCIS and the National Visa Center because they come directly from the IRS and securely verify your sponsor’s income.

Key Differences Between Tax Returns and Transcripts

Length and detail: Tax returns include all schedules, while transcripts summarize key information.
Attachments: Tax returns require supporting documents; transcripts do not.
Security: Transcripts mask personal identifiers, providing greater privacy.
Source: Tax returns come from your personal files; transcripts come directly from the IRS.
Acceptance: USCIS accepts either a tax return or a transcript for I-864 purposes—never both simultaneously unless specifically requested.

Understanding these differences helps you choose the proper document for your affidavit of support and avoid common mistakes when filing Form I-864.

USCIS Requirements for Form I-864

Sponsors must provide accurate and complete financial documentation when completing Form I-864, Affidavit of Support. USCIS uses this information to determine whether the sponsor meets the minimum income requirement for the intending immigrant under the Immigration and Nationality Act.

The Either/Or Rule for Tax Documentation

USCIS allows sponsors to meet the documentation requirement in one of two ways:

Sponsors can provide an IRS tax return transcript obtained directly from the IRS. This transcript is an official summary of the filed return and requires no additional attachments.
Sponsors can instead submit a copy of their federal tax return from personal records, ensuring that every page, schedule, and supporting document, such as W-2s and 1099s, is included.

Submitting the tax return and the transcript for the same year is unnecessary unless USCIS or a consular officer explicitly requests additional information.

Income Verification for the National Visa Center and USCIS

The National Visa Center and USCIS use financial documentation to verify whether the sponsor’s income meets federal requirements:

Sponsors must demonstrate that their income equals at least 125 percent of the federal poverty guidelines, unless they qualify for an exception.
Sponsors on active duty in the armed forces and petitioning for a spouse or child must meet only 100 percent of the poverty guideline amount.
If the sponsor’s income does not meet the minimum level, a joint sponsor who meets the requirement may share financial responsibility for the intending immigrant.
The cash value of certain financial assets may also be counted toward the income total if documentation is provided.
Income from household members who sign Form I-864A to contribute legally to the sponsorship can be included in the total income calculation.

Common Myths About USCIS Requirements

Many sponsors assume they must submit the tax return and the transcript, but USCIS requires only one complete document unless additional evidence is requested.
Some sponsors believe multiple years of tax returns are always necessary, yet USCIS requires only the most recent year, with additional years being optional.
Others think transcripts must be IRS-certified, even though USCIS accepts standard transcripts or copies unless a government official instructs otherwise.

By following these clear documentation rules, sponsors can ensure their affidavit of support package meets federal regulations and avoids unnecessary delays in immigrant visa processing.

Why USCIS Accepts Either Tax Returns or Transcripts

USCIS allows sponsors to provide either a tax return copy or an IRS tax return transcript because both documents meet the agency’s legal and practical requirements under the Immigration and Nationality Act. Understanding why both are acceptable can help sponsors choose the document that best fits their situation.

Purpose of Financial Documentation

USCIS uses financial documentation to confirm that the sponsor’s income meets the minimum income requirement set by federal law for supporting the intending immigrant.
Both documents prove that the sponsor has filed taxes and accurately reported income to the federal government, ensuring compliance with federal regulations.
The requirement protects the U.S. government by ensuring the immigrant will not become dependent on public benefits after receiving an immigrant visa.

How Both Documents Serve the Same Function

A tax return copy offers a complete picture of the sponsor’s finances, including all schedules, forms, and attachments such as W-2s and 1099s.
An IRS tax transcript summarizes the same information directly from IRS records, removing the need to submit multiple attachments while verifying income accurately.
USCIS accepts either document because both confirm the sponsor’s financial ability to meet the poverty level requirements for the affidavit of support.

Pros and Cons of Each Option

Tax return transcripts are often simpler because they come directly from the IRS, require no supporting documentation, and are less likely to raise questions about authenticity.
Tax return copies allow sponsors to submit the exact forms they filed, which may be helpful if USCIS or the National Visa Center requests additional details beyond what appears in a transcript.
Both options meet the exact legal requirement, so sponsors should select the easiest document to obtain and submit by the deadline.

Types of IRS Transcripts Explained

The IRS offers several transcript types, but not all are necessary for filing Form I-864, Affidavit of Support. Understanding the purpose of each transcript helps sponsors avoid mistakes and submit the proper documentation to USCIS or the National Visa Center.

Tax Return Transcript

The IRS tax return transcript is the most used affidavit of support because it has most of the original line items.
It shows details such as income, deductions, and tax liability, but excludes supporting forms like W-2s and 1099s because the IRS has already verified them.
USCIS and consular officers typically accept this transcript as proof of income for the intending immigrant since it satisfies all federal regulations for income verification.

Tax Account Transcript

This transcript provides basic information such as filing status, taxable income, and any changes made after filing the return.
It is helpful if the sponsor amends a return or needs to show account activity, but it is generally unnecessary for Form I-864 unless specifically requested.

Wage and Income Transcript

This transcript lists data from information returns such as W-2s, 1099s, and 1098s.
It is mainly used when a taxpayer needs to verify income sources but does not replace a tax return transcript for immigration purposes.

Record of Account Transcript

This transcript combines the details from the tax return transcript and the tax account transcript into one document.
It provides the most comprehensive view but is rarely required for the affidavit of support unless a case involves complex income or filing issues.

The tax return transcript for most sponsors meets all USCIS requirements, making it the best choice for Form I-864 in nearly every situation.

How to Get Your IRS Tax Transcript

Sponsors can obtain an IRS tax return transcript for Form I-864, Affidavit of Support. The proper method depends on how quickly you need the document and how comfortable you are with using online tools rather than mail or phone requests.

Method 1: Online (Fastest Option)

Sponsors can use the IRS’s secure Get Transcript service to access their tax return transcript immediately.
To use this option, sponsors must create an IRS account, verify their identity, and answer security questions based on credit and tax records.
Once the account is set up, the transcript becomes available for download or printing within minutes.

Method 2: By Mail

Sponsors can request a transcript by mail directly through the IRS website or by calling the automated transcript line.
The transcript will be mailed to the address on the most recent tax return, so the information must be current and accurate.
Delivery typically takes five to ten calendar days, which makes this a slower but reliable method.

Method 3: By Phone

Sponsors can call the IRS automated phone line at 1-800-908-9946 to request a tax return transcript.
The system will guide callers through verification steps, including providing the Social Security number, date of birth, and mailing address on file.
Transcripts requested by phone also arrive by mail within five to ten days.

Method 4: Using Form 4506-T or 4506-T-EZ

Sponsors who prefer paper requests can submit Form 4506-T or the shorter Form 4506-T-EZ to the IRS by mail or fax.
These forms allow sponsors to request multiple tax years or specialized transcript types.
Processing usually takes up to ten business days once the IRS receives the form.

Each method satisfies USCIS requirements for supporting documentation with Form I-864, but the online option remains the fastest and most convenient for most sponsors.

Common Mistakes to Avoid with I-864 Tax Documents for Immigrant Visa

Even minor errors in tax documents can delay the approval of Form I-864, the Affidavit of Support, and the immigrant visa application. Understanding common mistakes helps sponsors avoid unnecessary Requests for Evidence (RFEs) or rejections from USCIS and the National Visa Center.

Submitting Both a Tax Return and a Transcript

Many sponsors believe they must send their tax return and IRS transcript for the same year. USCIS requires only one document type unless a government official requests additional evidence. Submitting both can lead to confusion or processing delays.

Using the Wrong Transcript Type

Some sponsors mistakenly submit a Tax Account Transcript instead of the required Tax Return Transcript. The Tax Return Transcript is the standard document for the affidavit of support because it summarizes income and tax details directly from IRS records.

Requesting Transcripts Too Early

Sponsors often request transcripts before the IRS has finished processing their tax returns. Transcripts are usually available two to three weeks after filing electronically and six to eight weeks after mailing paper returns, and requesting them earlier results in incomplete or unavailable records.

Missing Attachments with Tax Return Copies

When submitting a tax return copy instead of a transcript, sponsors must include all schedules and forms, such as W-2s and 1099s. Missing attachments make the package incomplete and may trigger an RFE from USCIS or the National Visa Center.

Using Outdated Federal Poverty Guidelines

The minimum income requirement changes each year based on the federal poverty guidelines. Sponsors who rely on old figures may fall short of the required income level and risk application delays or denials.

Special Situations and Practical Examples

Certain immigration cases require additional documentation or special considerations when preparing Form I-864, Affidavit of Support for USCIS or the National Visa Center. The examples below explain how different circumstances affect income requirements, documentation, and submission rules.

Self-Employed Sponsors

Self-employed sponsors must include their full federal tax return with all schedules when not submitting an IRS transcript. This ensures USCIS can review all business income and expenses accurately.

Sponsors with Residence Abroad

A sponsor who resides outside the United States must still submit the affidavit of support and tax documentation unless they are exempt under specific conditions. Lawful permanent residents must maintain U.S. domicile, even while temporarily living abroad, to remain eligible as sponsors.

Cases Involving Self-Petitioning Widow or Widower

A self-petitioning widow filing under immigration law may need to provide the same financial evidence as any other sponsor. If no sponsor is available, USCIS applies three times the difference between the sponsor’s income and the poverty guidelines when considering assets that meet the requirement.

Employment and Income Verification

When an employer provides income evidence directly, the agency verifying must submit it on official letterhead. This confirms that the individual signs the document under penalty of perjury, ensuring USCIS accepts it as reliable proof.

Exceptional Geographic or Legal Cases

Residents of the Northern Mariana Islands must complete the same affidavit of support as sponsors in any U.S. state or territory. In most cases, USCIS does not waive income requirements based on geography alone.

Payments, Reimbursements, and Beneficiaries

Sponsors are responsible for paying support until the beneficiary becomes a U.S. citizen, earns credit under the Social Security Act, or can be credited under the Child Citizenship Act. Sponsors may seek reimbursement if the immigrant receives certain means-tested public benefits while under the support obligation.

Routine USCIS and NVC Processing

USCIS and the National Visa Center advise sponsors to visit their official websites for instructions. These sources provide the most accurate, applicable guidelines for financial evidence in unique circumstances.

Troubleshooting Common Transcript Issues

Even careful sponsors sometimes face problems when requesting or submitting IRS tax transcripts for Form I-864, Affidavit of Support. The following guidance explains the most common issues and practical steps for resolving them quickly, preventing delays in the immigrant visa process.

Transcript Not Available Online

Some sponsors find that transcripts are not available through the IRS online system when they need them urgently.

This usually happens when the tax return was filed recently, and the IRS has not yet processed it.
Sponsors should wait two to three weeks after filing electronically or six to eight weeks after filing by mail before requesting a transcript.

“No Record of Return Filed” Message

A “No Record of Return Filed” message can be alarming, but it does not always mean the return was lost.

The message often appears when the wrong tax year is selected during the request process.
It can also occur when the return was rejected and never officially processed, requiring the taxpayer to correct and refile before a transcript becomes available.

Transcript Request Rejected by the IRS

Some transcript requests fail due to mismatched personal information or identity verification problems.

Sponsors should confirm that the Social Security number, mailing address, and filing status match the IRS records.
Mail or phone request options may resolve these problems if online verification fails repeatedly.

Requests for Additional Evidence (RFEs) from USCIS

USCIS may issue a Request for Evidence if the financial documents submitted are incomplete or unclear.

RFEs often occur when sponsors submit the wrong transcript type or fail to include all required tax years.
Reviewing USCIS instructions carefully and providing the correct transcript—usually the Tax Return Transcript—can prevent most RFEs.

Preparing Your I-864 Packet for Submission

Once you have gathered the correct financial documents, organizing your Form I-864, Affidavit of Support packet carefully helps prevent processing delays at USCIS or the National Visa Center. Sponsors should aim for clear, complete, and well-structured submissions so officers can quickly verify eligibility requirements.

Organization Tips for a Complete Packet

To simplify the review process, sponsors should arrange documents in the order listed in the USCIS instructions for Form I-864.
The agency providing income or employment verification must submit any letters or evidence on official letterhead and ensure the information is accurate and clearly presented.
Each document should be labeled clearly, using cover sheets or sticky notes if necessary, so USCIS officers can easily identify supporting materials.

Checklist for Financial Documentation

Include the IRS tax return transcript or the full federal tax return with all attachments for the most recent tax year.
Add supporting documentation for assets or household member contributions, such as bank statements or signed Form I-864A agreements.
Confirm that the income figures on the affidavit of support match precisely with the transcript or tax return provided.

Final Review Before Submission

Ensure all pages are right-side up, legible, and printed on standard 8.5 x 11-inch paper.
Double-check that no original documents are included unless USCIS specifically requests them.
Keep a complete copy of the packet for your records before mailing or uploading it through the USCIS online system.

Submitting a well-prepared packet minimizes the chance of USCIS requests for additional evidence and helps move the application toward approval without unnecessary delays.

Frequently Asked Questions (FAQs)

Do I need both a tax return and a transcript for Form I-864?

No, the United States Citizenship and Immigration Services (USCIS) does not require a copy of a tax return and a tax transcript from the Internal Revenue Service (IRS). Unless the United States Citizenship and Immigration Services (USCIS) or the National Visa Center specifically requests additional financial evidence for your affidavit of support type of document.

Which option is better for USCIS: a transcript or a tax return?

Both options meet USCIS requirements for the affidavit of support. However, IRS tax transcripts are usually simpler because they come directly from IRS records and do not require additional attachments like W-2s or 1099s. Tax return copies are acceptable but must include all schedules, forms, and supporting documents to be considered complete for Form I-864 processing.

How long does it take to get an IRS tax transcript?

Online transcript requests provide immediate access once identity verification is complete. Transcripts requested by mail or phone usually arrive within five to ten calendar days. Form 4506-T or 4506-T-EZ requests typically take up to ten business days for processing. Requesting transcripts early prevents delays when filing your Form I-864, Affidavit of Support, with USCIS.

Can someone else request my tax transcript?

You can authorize someone, such as an attorney or tax professional, to request your transcript. Use IRS Form 8821 for tax information authorization or Form 2848 for power of attorney. These forms allow the designated person to access transcripts directly from the IRS while ensuring all financial documentation requirements for the affidavit of support are appropriately met.

What if I did not file a tax return?

If you were not required to file taxes under federal law, USCIS allows you to submit a signed statement explaining why no return was filed. Include supporting documentation if available, such as proof of income below the filing threshold. This ensures your Form I-864, Affidavit of Support, remains complete and avoids unnecessary processing delays or Requests for Evidence (RFEs).