This memorandum notifies adjudicators that USCIS [U.S. Citizenship and Immigration Services] has determined, as permitted by section 213A(f)(6)(B) of the Immigration and Nationality Act (Act), that a person completing an Affidavit of Support (Form I-864) on behalf of an adjustment of status applicant is only required to file one Federal income tax return, for the tax year that is most recent as of the date the Form I-864 was signed, rather than having to submit a Federal income tax return for each of the three most recent tax years. This memorandum also clarifies how USCIS officers are to determine the sufficiency of a Form I-864. Effective immediately, this policy memorandum supersedes all conflicting provisions in previous memoranda and will be incorporated into 8 CFR 213a, in a separate rulemaking, and section 20.5 of the Adjudicator's Field Manual at a later date."
U.S. Citizenship and Immigration Services: http://www.uscis.gov/