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Current income is the amount you should make in a year according to wage and average hours.

Wage per hour x hours per week x 52 = current income

Example: Jim makes $35/hour and works 35 hours a week.

35x35=1225x52=63700.

The wage calculated is GROSS ie: before taxes.

If the wage goes up simply calculate using the new wage. If you want you can calculate using the old wage for the period of time it existed and the new wage henceforth.

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Use the Gross wage per year. However, since you mention that the salary has increased, this means it would not be reflected in the most-current tax returns. It's suggested, therefore, to put your actual current annual salary in the I-134 and to complement that with an Employment letter. Since obviously the tax returns and your I-134 will say two different things.

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