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No tax returns?

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My girlfriend and I have been students, and my girlfriend (the petitioner)has only started doing taxes last year. Before that she didn't make enough to file taxes. I (the beneficiary) have a joint sponsor, but my girlfriend also has to file I-864, so what should we write for question 25 where it asks if she has filed taxes for each of the three recent tax years. Leave it blank?

thanks.

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She will need to include a statement citing IRS regulations that she was not required, by law, to file tax returns because she made below the threshold. BTW, if she made any money at all, it would have been in her best interest to file a tax return because she would probably be entitled to a refund (money back).


AOS for my husband
8/17/10: INTERVIEW DAY (day 123) APPROVED!!

ROC:
5/23/12: Sent out package
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