She will need a cosponsor.
Law Offices of J Thomas Smith J.D., Ph.D 11500 Northwest Freeway, Suite 280 Houston, TX 77092 713-LAWYER-2 www.MyImmigrationLawyer.info NOTE: Responses are for the education of the community at large and is not intended to be "legal advice." No attorney-client relationship is established by responses or comments.
My understanding is that only her current income must be above the poverty line. However, you will have to prove this to the satisfaction of uscis. Adjustment is a more complicated process than you may realize and you would be wise to consult with a lawyer before filing.
If your wife will be still employed at the time of the interview, I am of the opinion that you will be fine. I believe that the filing of the third year tax return is optional.
I believe you will need a co-sponsor because you can't use your own income unless you were authorized to work.
973-984-0800. Please be advised my answers to questions does not constitute legal advise and you should not rely on it, due to the fact that we have never met, I have not been aprised of the facts in you case nor have I reviewed any documents.