I-864 - Only filed TWO out of THREE recent tax returns

[twentyone21 0]

Situation

My wife is a US citizen and we are at the stage of uploading our I-864, Affidavit of Support. 

 

• We are using a joint sponsor, but obviously my wife still has to upload an I-864 of her own, even though her income does not qualify.
• She has filed her tax returns for the two most recent years, 2019 and 2018

 

In 2017 though - she was a full-time student, made no income and therefore was not required to file a return.

 

• We will upload a signed statement explaining this, along with a copy of her most recent tax return (2019).

 

Question

On the I-864 for Q23a: 

Have you filed a Federal income tax return for each of the three most recent years?

    ---> Does she check NO just because we're missing the third one?

 

And then Q24c: 

3rd Most Recent

  ----> Does she write N/A and None under income?

 

Finally, does she check Q25:

I was not required to file a Federal income tax return as my income was below the IRS required level

    ----> Or is that only if you weren't required to file for the MOST RECENT tax year and therefore have no tax transcript/return to upload.

 

Thank you for your help