> Revised Requirements for Form I-864 Processing

UNCLAS STATE 051172
302243Z MAR 06
FM SECSTATE WASHDC
TO ALL DIPLOMATIC AND CONSULAR POSTS COLLECTIVE IMMEDIATE AMEMBASSY GEORGETOWN IMMEDIATE

SUBJECT: REVISED REQUIREMENTS FOR FORM I-864 PROCESSING
REF: STATE 022685

1. Reftel described changes in requirements for demonstrating a sponsor's means to maintain income at a level that establishes that the visa applicant is not ineligible under INA 212(a)(4). The Department has identified further, related changes in requirements regarding Form I-864 processing. For ease of reference, this cable follows the same format as reftel, with each paragraph and FAM note that contains revised guidance clearly marked at the beginning of that section with the word "REVISED" in brackets. This cable supersedes reftel in its entirety.

2. Summary. Effective immediately, sponsors filing an I-864 are required to submit only their Federal tax return for their most recent tax year, current as of the date of execution of the I-864. The I-864 will remain valid indefinitely absent other evidence of failure to meet the public charge provisions of the law and should be evaluated based on the poverty guidelines in effect on the date of filing with NVC or with post. [NOTE: Reftel had indicated that poverty guidelines in effect as of the date of signing would apply.
Instead, posts
are to consider the guidelines in effect as of the date the I-864 is submitted.] Updated tax returns should not be requested absent positive evidence of public charge issues. The sponsor signature on Form I-864 does not need to be notarized since the sponsor is signing under penalty of perjury.
Photocopies of
Form I-864 that are submitted for derivative applicants do not require an original signature or notarization. [NOTE: Reftel had included existing 9 FAM language, requiring notarized signatures on an original I- 864 and an original signature on each photocopy. The new guidance is consistent with current DHS requirements.] Posts are reminded that there are some circumstances in which the I-864 is not required. (For these exceptions, see 9 FAM 40.41 N3.4,
9 FAM
40.41 N3.4-2, 9 FAM 40.41 N3.4-3,and 9 FAM 40.41 N4.6-3.) End summary.

3. DHS has recently changed its guidance on handling I-864 Affidavits of

Support. To make Department and DHS guidance consistent, and our requirements more immediately useful, the Department is changing some of the requirements that apply in determinations of whether a sponsor filing a Form I-864, "Affidavit of Support Under Section 213A of the Act", has demonstrated the means to

maintain income at a level to establish that an immigrant visa applicant is not excludable as a public charge. Previously, a sponsor was required to provide copies of Federal income tax returns for the three most recent taxable years as of the filing of the visa application, along with evidence of current employment.
Posts required updated income information for the sponsor if the Form
I-864
had been filed more than one year prior to the visa interview. Consular officers determined whether a sponsor's income was sufficient by considering the Federal poverty guidelines in effect at the time of visa adjudication.

4. [REVISED] Effective immediately, income as of the time the Form I-864 was signed should be considered on the basis of the poverty guidelines that were in effect when the Form I-864 was submitted in support of an immigrant visa application. The sponsor is required to submit with their I-864 an IRS transcript or photocopy of only the most recent Federal income tax return. However, the sponsor may, at his or her option, submit Federal income tax returns for the three most recent years if the sponsor believes these additional tax returns may help establish the sponsor's ability to maintain his or her household income at the applicable threshold set forth in the poverty guidelines.
Note that
the sponsor, by signing the Form I-864 under penalty of perjury, certifies that the transcript or photocopy is true and correct. This certification meets the statutory requirement of presenting a "certified" copy and, per 28 U.S.C.
1746, the requirement that the affidavit of support be sworn or affirmed before a notary, consular officer, or immigration officer.

Posts should not require an employment letter except in cases where there is a specific reason to question the veracity of the income stated. The consular officer is to determine whether the income stated by the sponsor and documented in the tax return and any other evidence meets the poverty guidelines in effect as of the time of the I-864 was filed with NVC or with post. If the consular officer determines either that the sponsor's income as of the time the
I-864 was signed does not meet the guidelines or that the facts of the case, as supported by evidence in the record, provide a specific reason other than the passage of time, then they should request current year income information and base the determination of the sufficiency of the I-864 upon the additional evidence as it relates to the poverty guidelines for the current year.
In
addition, the Department has determined that the validity of the I-864 should be considered indefinite, starting from the date the sponsor signs it. Post will no longer be required to ask for new affidavits or updated tax returns simply due to long processing delays between the date of signature and the date of the visa interview. Detailed guidance regarding the new requirements will be

published in 9 FAM 40.41 N5.1, 9 FAM 40.41 N5.4, 9 FAM 40.41 PN2.10-2, 9 FAM 40.41 PN3, 9 FAM 42.73 PN3.4, and 9 FAM 40.41 Exhibit I.

5. Section 213A(f)(6)(A)(i) of the Immigration and Nationality Act (INA)

provides that a sponsor must submit certified copies of the sponsor's three most recent Federal income tax returns. However, section 213A(f)(6)(B) of the INA provides the Secretary of State with the discretionary authority to limit the submission of Federal income tax returns, made in connection with a visa

application, to the most recent taxable year. The Secretary's authority is delegated to the Assistant Secretary of State for Consular Affairs pursuant to State Department Delegation No. 74, as amended. Likewise, INA 213A(f)(6)(B) extends the exercise of this discretionary authority to the Secretary of Homeland Security in connection with adjustment of status cases.

6. The Assistant Secretary for CA, in keeping with her commitment to improving visa processing, via this cable invokes her discretionary authority to adopt the Federal income tax return limitation provided for at INA 213A(f)(6)(B).
Similarly, the Secretary of Homeland Security has exercised his authority under this section to limit the tax return filing requirement for I-864 adjustment cases to the most recent federal tax return as of the date the Form
I-864 was
signed. This applies to all petitioning sponsors, as well as substitute or joint sponsors signing a Form I-864 for an adjustment of status case.

7. [REVISED] DHS recently published a policy memorandum that reports the

change regarding the tax return requirement and provides clarification as to how USCIS officers are to determine the sufficiency of a Form I-864. The policy memorandum will be incorporated into 8 CFR 213a via a separate rulemaking. The memorandum provides that USCIS officers should judge income information provided as of the date the Form I-864 was signed against the poverty guidelines in effect at the time the I-864 was filed in support of an adjustment of status application. DHS further provided that a Form W-2 or Form 1099 is no longer required if the copy of the tax return submitted is an IRS- generated transcript.
In cases where the sponsor has provided a photocopy of the tax return and it is missing either a Form W-2 or Form 1099, USCIS has given its officers the

authority to decide whether it is necessary to require the W-2 or 1099, if the record taken as a whole, establishes that information on the tax return is true and correct. 8 CFR 213a(c)(ii)(2) requires a sponsor and any other person whose income is being used to qualify to attach evidence of current employment, reflecting salary or wages, evidence of current self-employment, or the sponsor's statement regarding the length of unemployment or retirement. 9 FAM
40.41
N5.4 (a)(3) has advised consular officers of this requirement. However, the CIS policy memorandum states a change: if the information on the tax return establishes that the sponsor's current income meets the poverty guidelines for the year the sponsor signed the Form I-864, the adjudicator shall determine that the Form I-864 is sufficient without requesting any further documentation, such as more recent evidence of employment or income, unless there is a specific reason (other than the passage of time) to question whether the evidence of income is still reliable. Additional evidence (i.e., employment letter(s), pay stub(s), or other financial data) should be requested in two specific
situations:
one, the tax return reflects income that does not meet the poverty guidelines as of the time of filing and the record does not already contain additional evidence that the sponsor meets the current income requirements or, two, the facts of the case, as supported by the evidence in the record, provide a

specific reason (other than the passage of time) to believe that the sponsor's income is no longer sufficient. In either of these situations, the adjudicator shall request current income information and determine from the additional evidence whether the I-864 is sufficient under the poverty guidelines in effect at the time of adjudication.

8. [REVISED] In addition to the change in the number of tax returns, the

Department is revising other I-864 requirements, consistent with the DHS policy memorandum. Consular officers should no longer refuse applicants under INA
221(g) for failing to provide the three most recent federal tax returns.
The
sponsor's most recent Federal tax return as of the date the Form I-864 is signed (not the date of the Immigrant Visa application) is the only one necessary. The consular officer should determine whether or not the income on the most recent tax return, at the time of the sponsor signing the AOS, is sufficient to meet the poverty guidelines that were in effect at the time that the Form
I-864 was
submitted in support of the Immigrant Visa application. If the case was processed through NVC, this would be the time the AOS was submitted to NVC. If the information on the tax return establishes that the sponsor's income meets the poverty guidelines for the year the I-864 was filed, the consular officer should determine that the I-864 is sufficient without requesting any further evidence. However, the consular officer may require additional evidence of income in cases where the consular officer concludes either that the income information fails to meet the standards as of the time the I-864 was signed, or there is a specific reason other than the passage of time for the consular officer to question whether the income information provided in the I-864 or other supporting documents is accurate. These and other changes are contained in the FAM notes, procedural notes, and exhibit, which follow.

9. The following FAM notes will be amended to reflect the new policy.
Text of amended FAM Notes:

9 FAM 40.41 N5.1 Affidavit of Support Packet [REVISION TO (d)]

a. The documents listed below, make up the affidavit of support packet and are designed to assist the sponsor's understanding and proper completion of the affidavit of support required by INA 213A:

(1) Form I-864, Affidavit of Support Under Section 213A of the Act;
(2) Current Federal Poverty Guidelines;
(3) Form I-864A, Contract Between Sponsor and Household Members;
(4) Form I-865, Sponsor's Notice of Change of Address; and
(5) Checklist for preparing the Form I-864.

b. The National Visa Center (NVC) will include the checklist and other documents in the Instruction Package for Immigrant Visa Applicants, indicating the supporting documents required with the Form I-864. Posts may reproduce the checklist for local use and include it with the Forms I-864 that are distributed locally. Posts should also, when possible, make it available through websites and information units. Posts must maintain updated poverty guidelines and ensure that they are included with all affidavit of support forms. NVC and posts should also make sponsors aware of the fact that their income must meet the poverty guidelines at the time of AOS filing with NVC or with post.

c. This documentation, supported by items listed in 9 FAM 40.41 N5.1, constitutes the primary (but not sole) evidence for establishing eligibility under INA 212(a)(4)(C) for those categories specified in 9 FAM 40.41 N3.2 above, and establishes the sponsor's income and, if need be, assets.

d. The validity of the Form I-864 is indefinite from the time the sponsors and contributing household members have signed the Forms I-864 and I-864A. The affidavit of support is based on the Federal Poverty Guidelines in effect at the time of its submission in support of an Immigrant Visa application.
9 FAM
40.41 N5.4 describes circumstances in which additional documentation and/or consideration of income on the basis of the current poverty guidelines may be necessary at post. Newly issued poverty guidelines generally become effective for INA 213A affidavit purposes at the beginning of the second month after being published in the Federal Register. However, you must review the text of the Federal Register notice to determine the exact date on which new poverty

guidelines become effective.

9 FAM 40.41 N5.4 Supporting Evidence Must Be Submitted with Form I-864, Affidavit of Support Under Section 213A of the Act [REVISED] a. The sponsor(s) must provide the following documentation to satisfactorily complete Form I-864, Affidavit of Support Under Section 213A of the Act:

(1) Sponsor's Federal income tax return for the sponsor's most recent tax
year:

(a) Each sponsor must submit with the I-864 a photocopy or IRS- generated transcript of the most recent income tax return that the sponsor had filed prior to the time of the AOS signing. A person may obtain a free IRS-generated transcript by filing IRS Form 4506-T. Ordinarily, the sponsor's signature on the Form I- 864 is sufficient to qualify the photocopy or transcript as a "certified" copy. In those cases where you question the submitted tax return or transcript, you may require the sponsor to submit an IRS-certified copy of the tax return. A person obtains an IRS-certified copy by submitting IRS Form 4506, and paying the requisite filing fee. In such cases, you should generally require that the sponsor have the IRS-certified copy sent directly to post by the IRS. The sponsor should ask the IRS to include the applicant's name and case number on the form so that it can be readily attached to the correct file upon receipt at post. You may not require IRS-certified copies of tax returns of all sponsors prior to review of the submitted tax return. IRS-certified copies may only be required on a case-by- case basis when you question the validity of the submitted tax return.

(b) Failure to file a required income tax return does not excuse the sponsor from the requirement for tax returns as supporting documents. If a tax return should have been filed, the affidavit will not be considered sufficient until the sponsor has done so and supplied the appropriate copies for consideration with the Form I-864, Affidavit of Support Under Section 213A of the Act.
If
the income requirement cannot be met, but the sponsor claims to have under-reported his or her income, an amended return will be necessary.
(NOTE: A consular
officer does not have the authority to require an individual to pay taxes or correctly report income. You may, however, advise applicants or sponsors that an original or amended tax return will be required in order to process the immigrant visa application to conclusion).

(c) If a photocopy of a tax return provided by the sponsor lists income that should have been reflected in a Form W-2 or Form 1099, but such form was not submitted to post with the tax return and I-864, you should consider the

record, taken as a whole, and determine whether it establishes that information on the tax return is true and correct. If you conclude that the information is true and correct, it is not necessary to require a copy of the W-2 or 1099.
Further, in cases where the copy of the tax return is an IRS-generated transcript, it is not necessary to require a copy of the W-2 or 1099.

(2) Tax returns of other household members: If the sponsor is relying on

income from any household member or dependents [as defined at 40.41 N7.1 below] to reach the minimum income requirement, an IRS-issued transcript or a copy of each such individual's most recent tax return is also required, and each such person must complete a Form I-864A, Contract Between Sponsor and Household member;

(3) Employment evidence:

(a) Except as provided in 9 FAM 40.41 N5.4(a)(3)(c) and (d), below, if the information on the Affidavit of Support and tax return establish that the sponsor's current income meets or exceeds the poverty guidelines for the year the sponsor submitted the Form I-864 in support of the Immigrant Visa application, either by submitting to NVC directly or to post at the time of application, you must determine that the Form I-864 is sufficient without requesting any further evidence. See 9 FAM 40.41 Exhibit I, "Poverty Income Guidelines."

(b) If the Affidavit of Support or tax return reflects income below the poverty guidelines for the year the Form I-864 was submitted, you should request additional evidence of current employment or self-employment, such as:
recent
pay statements, a letter from the employer on business letterhead - showing dates of employment, wages paid, and type of work performed - or other financial data. If the sponsor with income below the poverty guidelines is unemployed or retired, you should request evidence of ongoing income from other means, such as retirement benefits, other household members' income, or other significant assets.

(c) You should request additional evidence (i.e., employment letter, recent pay statements, or other financial data) only if there is a specific reason (other than the passage of time) to question the veracity of the income stated on the Form I-864 or the accompanying document(s).

(d) If you determine either that the tax return and/or additional evidence in the file do not establish that the sponsor meets the poverty guidelines in effect at the time the I-864 was filed, or that the facts of the case, as supported by evidence in the record, provide a specific reason other than the passage of time for questioning whether the sponsor's income information is accurate or still meets the guidelines, you should request current year income information. In this situation, the sufficiency of the Form I-864 is determined based upon the additional evidence as it relates to the applicable poverty guidelines for the current year, rather than the poverty guidelines for the calendar year in which the sponsor signed the Form I-864.

b. Tax-free income (such as a housing allowance for clergy or military
personnel) and other tangible benefits in lieu of salary are considered income. The sponsor bears the burden of proving the nature and amount of income.

c. Assembling the documents is the sponsor's responsibility. If the Form I-864, Affidavit of Support Under Section 213A of the Act, and supporting documents are incomplete or poorly assembled, the post must refuse the applicant under INA 221(g) and return the entire package to the applicant with a copy of the checklist.

9 FAM 40.41 EXHIBIT I
POVERTY INCOME GUIDELINES
[REVISED]

Poverty guidelines are published annually by the Department of Health and Human Services (HHS). The guidelines are a simplified version of the poverty thresholds used by the Census Bureau to prepare statistical estimates of the number of persons and families living in poverty. Applicants who can't meet the applicable minimum poverty guideline threshold are ineligible for visa issuance under INA 212(a)(4)(C). NOTE: The 2006 guidelines should be considered in determinations of whether a Form I-864 submitted on or after March 1,
2006 meets
the minimum federal poverty guideline threshold. In cases in which the sponsor has filed the Form I- 864 prior to March 1, 2006, consider the guidelines that were in effect at the time of submission. 9 FAM 40.41 N5.4(a)(3)(d) describes circumstances where a poverty guideline determination based on income as of the signing of the Form I-864 should be followed by a determination based on current income information and current guidelines. [The exhibit will now contain the guidelines for the five most recent years. There are no changes to "WHO NEEDS FORM I-864, AFFIDAVIT OF SUPPORT UNDER SECTION 213A OF THE ACT?"
and
"WHICH APPLICANTS FOR FAMILY-BASED IMMIGRANT VISAS DO NOT NEED THE I- 864, AFFIDAVIT OF SUPPORT UNDER SECTION 213A OF THE ACT?"] CHECKLIST FOR PREPARING THE FORM I-864, AFFIDAVIT OF SUPPORT UNDER SECTION 213A OF THE ACT

Documents must be submitted in the following order:

a. Petitioner's Documents-Form I-864, Affidavit of Support Under Section 213A of the Act. The petitioner in family-based immigrants, or the employment-based immigrants where a relative filed the petition or has ownership interest (5% or more) in the petitioning entity, or a joint sponsor must complete a Form
I- 864, Affidavit of Support Under Section 213A of the Act.

(1) All pages in correct order, 1, 2, 3, 4, 5, and 6 and stapled together.
(2) Each page filled out completely.
(3) Part 7 signed by the petitioner or, for employment cases, by the
relative) (not required to be notarized).
(4) Photocopy or IRS transcript of the most recent federal tax return with all supporting schedules that the sponsor had filed prior to the time of AOS signing. The return must have all pages in the correct order and must be stapled together.
(5) If you did not have to file a tax return, attach a written explanation and a copy of the instructions from the Internal Revenue Service publication that shows you were not obligated to file. (For information on most income tax obligations visit the IRS website.)
(6) If assets are needed to meet the minimum income requirement:
(a) Evidence of assets with a cash value that equals at least five times the difference between your total household income and the poverty guideline for your household size (see chart below):

Example for a Household of 4:
125% Poverty Guideline $24,188 (2005)
Sponsor's Income $18,000
Difference $6,188
Multiply by 5 X 5
Minimum Required Cash Value of Assets $30,940

(b) Evidence of ownership, location, and the value of each asset;
(c) Evidence of liens, mortgages, and liabilities for each asset (if any); and
(d) When required under 9 FAM 40.41 N5.4(a)(3), evidence of current employment or self-employment, such as a recent pay statement or a statement from your employer on business stationery, showing beginning date of employment, type of work performed, and salary or wages paid.

b. Joint Sponsor's Documents (if required):
Form I-864, Affidavit of Support Under Section 213A of the Act: Must be completed by a joint sponsor if the petitioner's income does not meet the 125% income requirement.

The joint sponsor:
Must meet the same qualifications as the petitioner and submit the same documentation as noted in (a) Petitioner's Documents above.
NOTE: The petitioner must also submit a Form I-864, Affidavit of Support

Under Section 213A of the Act.

c. Household members whose income and assets are to be considered: A separate Form I-864A, Contract Between Sponsor and Household Member must be completed for each household member whose income and assets are to be considered.
(1) Each page must be filled out completely and stapled together.
(2) All tax, employment, and asset documents must be assembled in the same manner as the sponsor's (see above) and attached to the correct Form I-864A Contract Between Sponsor and Household Member.
(3) Proof of U.S. citizenship or lawful permanent resident (LPR) status must be attached.
(4) Part 2 and Part 5 must be completed by sponsor (not required to be notarized).
(5) Part 3 or Part 4 and Part 6 must be completed by the household member (not required to be notarized).

d. Documents for the Principal Immigrant and Accompanying

Dependents:
(1) Principal Applicant:
(a) Original Form I-864, Affidavit of Support Under Section 213A of the Act and Form I-864A, Contract Between Sponsor and Household Member (if needed), must be signed (not required to be notarized).
(b) The sponsor's most recent Federal income tax return filed prior to the time of the I-864 signing is needed for each principal immigrant.
(2) Accompanying Dependents:
(a) Each dependent must have a signed (not required to be notarized) Form
I-864 Affidavit of Support Under Section 213A of the Act and Form I-864A, Contract Between Sponsor and Household Member if needed.
(b) Copies of the principal's Form I-864 Affidavit of Support Under Section 213A of the Act and Form I-864A Contract Between Sponsor and Household Member may be used (photocopies of signatures and notarizations will be accepted).
(c) Copies of supporting documents are not required for dependents applying for visas or adjustment of status together with the principal immigrant.

Information about the Poverty Income Guidelines can be found in 9 FAM
40.41 Exhibit
I. Sponsors and visa applicants can find the current poverty guidelines in the Visa Information for Permanent Immigrants section of http://travel.state.gov.

9 FAM 40.41 PN2.10-2 When Sponsor Cannot Provide Income Tax Returns If the sponsor is unable to provide a Federal income tax return for the most recent taxable year at the time of the I-864 signing, he or she must provide a valid explanation. Failure to file does not excuse the sponsor from the requirement. If a tax return should have been filed, the affidavit will not be considered sufficient until the sponsor has done so and supplied the appropriate copy for consideration with Form I-864, Affidavit of Support Under Section 213A of the Act. If the declared income does not meet the 125 percent income requirement but the sponsor claims to have underreported his or her income, an amended return will be necessary for the affidavit to be considered sufficient.
(NOTE: You do not have the authority to request and/or require an individual to pay taxes or correctly report income to the Internal Revenue Service (IRS).
You may advise applicants or sponsors that an original or amended tax return will be required in order to process an immigrant visa petition to conclusion,
however.)

9 FAM 40.41 PN3 When Alien Claims Form I-864, Affidavit of Support Under

Section 213A of the Act, Is Not Required Based on 40 Quarters of Work

a. 9 FAM 40.41 N3.4-2 states that you must waive the Form I- 864, Affidavit of Support Under Section 213A of the Act, requirement if the alien can demonstrate 40 quarters of work under the Social Security Act. Any individual seeking to demonstrate the number of quarters he or she has earned may request a

certified earnings record from the Social Security Administration, which shows the number of qualifying quarters he or she has accrued.

b. In processing an immigrant visa (IV) for a beneficiary seeking to benefit from social security quarters, you must require a copy of the certified earnings statement, as well as a signed statement from the person who earned the quarters. The certification must contain the language below. (Note: If all the quarters being used were earned prior to December 31, 1996, you do not need to require the signed statement.) I, (Full Name), certify under penalty of perjury under the laws of the United States that I did not receive any Federal
means-
tested benefit, such as temporary assistance for needy families, food stamps, medicaid, social security insurance, or state child insurance, during any of the quarters I am using to qualify that were earned after December 31, 1996.

c. You must include a copy of the certified earnings record and, if applicable, the above signed statement in the immigrant visa package.
Alternatively,
you may document the Form I-864, Affidavit Of Support Under Section 213A of the Act, exemption by including a statement you have signed to the effect that pursuant to 9 FAM 40.41 N3.4-2 and a May 17, 2001 DHS/INS memorandum, no
I-864 is
required because 40 quarters of Social Security coverage have been established.

d. As stated in 9 FAM 40.41 PN1.2, the National Visa Center (NVC) performs a review of documents, including affidavits of support, for certain consular posts. In those instances where the petitioner or the sponsor notifies the NVC that they wish to use the social security quarters provision in lieu of an Form
I- 864, NVC requires submission of the certified earnings record and the

signed statement described in 9 FAM 40.41PN3(b) before qualifying the case for forwarding to the post. If the petitioner and sponsor do not inform NVC that they intend to use the social security quarters provision, NVC will require the Form I-864 and supporting documents, including the most recent Federal income tax return filed prior to the time of the I-864 signing.

9 FAM 42.73 PN3.4 Affidavit of Support and other Supporting Documents

The Form I-864, Affidavit of Support Under Section 213A of the Act, must be included in the stapled visa packet along with the Form DS-230, Application For Immigrant Visa and Alien Registration, and other supporting documents.
Supporting documents should be included in the visa packet but should not be stapled or grommeted to the Form I-864 or other documents attached to the Form DS-230. Supporting documents consist of the following:

(1) The most recent Federal income tax return filed prior to the time of the
I-864 signing; and

(2) Evidence of assets and liabilities (if applicable).
10. The Department wants to emphasize to consular officers that we remain committed to proper application of INA 212(a)(4) and INA 213A. The Department and DHS have exercised their statutory authority to require sponsors to demonstrate the means to maintain annual income at the established level with one tax return, rather than three. As indicated in the FAM notes cited, a consular officer is authorized to require further evidence in the following circumstances in which the I-864 and documentation presented reflect sufficient
income:

- When there is a specific reason to question the veracity of the income

stated, the consular officer can require additional evidence of income (i.e., employment letter, recent pay statements, or other financial data). (9 FAM 40.41
N5.4(c))

- When the facts of the case, as supported by evidence in the record, provide a specific reason other than the passage of time for questioning whether the sponsor's income information is accurate, the consular officer should request current year income information. (9 FAM 40.41 N5.4(d))

- In a particular case in which the consular officer questions the validity of a submitted tax return, they may require the sponsor to submit an IRS-certified copy of the tax return.(9 FAM 40.41 N5.4(a))

RICE