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Co-Sponsor on Unemployment?

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I know this sounds like a silly question, but I am just confused because the 1-864 guidelines base the ability to co-sponsor someone by past years income. I was going to get my mother to sponsor my husband, hubby and I both live in the UK, but I want to go back to the states. I am a US citizen. My mother shows on her past years income tax 2009, earning well above the necessary income level. However, her company went under and she is now on unemployment, and searching for another job.

My question is: does she still qualify to sponsor, simply based on last years tax? Will she have to provide current employment information, nothing except the tax returns, or tax returns and unemployment funds?

I also made above the income requirement, based on 2009 tax returns, but currently have no employment as I came to England on a visa that stipulated no work allowed.

Basically, I need to know whether I should even bother using my mother, or secure an alternate sponsor, like a sibling. Thanks

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The affidavit of support evaluates current and continuing income. If your mother does not meet the requirments with income or assets then another co-sponsor would be needed.

I-864 Affidavit of Support FAQ -->> https://travel.state.gov/content/visas/en/immigrate/immigrant-process/documents/support/i-864-frequently-asked-questions.html

FOREIGN INCOME REPORTING & TAX FILING -->> https://www.irs.gov/publications/p54/ch01.html#en_US_2015_publink100047318


PLEASE READ THE GUIDES -->> Link to Visa Journey Guides

MULTI ENTRY SPOUSE VISA TO VN -->>Link to Visa Exemption for Vietnamese Residents Overseas & Their Spouses

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I understand that it calcuates continueing income as well. My question is that her current incoming funds are from unemployment benefits, and will that be an issue? Last years income is well above the criteria, and even with the funds from unemployment--those alone are above the requirement. I am just not sure as to whether they will allow her to sponsor, as she is currently not "working".

With the document checklist for the form, it states all that is needed are tax returns & assets. However, if the tax returns show above the required amount, wouldnt that be all you need to submit? In addition, she rents her home..from my sister who owns it, and does not have any stocks/bonds/or assets..other than what is in her bank account. So would she need to submit bank statements as well?

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