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My employer filed I - 140 and 485 concurrently in EB 2 category . My salary is less than prevailing wage on the labor certificate . USCIS sent NOID for ability to pay . My employer sent bank statements in response to NOID , 2012 tax returns were not ready , and USCIS denied I - 140 . My employer is saying we can file Motion to Reopen with 2012 tax returns . I want to know what's the success rate of MTR in this situation ? Does USCIS accept I - 290B with tax returns or is it waste of time and we should file a new I - 140 petition ?