You still need to file the form.
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Submit the required I-864 with an explanation regarding the non-employment.
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You fill out the form and put $0 as income and provide an affidavit from her that she has had no income in the past three years and was not required to file a tax return.
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The petitioner must still file the form and any of the requested documents that she has. If she has no tax returns, submit an explanation
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