Affidavit of Support I-134, line 7: Only this year or last year also?

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Hi all,

Would you be able to help me with 2 questions?

Question 1:

Last year my fiancé (the petitioner, US citizen) was self employed. This year he derives some income from self-employment, but most of his income comes from working as a personal care assistant (i.e., he gets a W2). Line 7 of the Affidavit of Support (Form I-134) says that if he is self employed, he should submit a copy of last year's tax return to prove his income. He figures he should submit this year's W2s, since they better reflect his current income, but I am wondering if he should submit last year's tax return as well (especially since he did make more last year!).

Question 2:

For the K-1 fiancee visa, is he required to prove that he makes 125% the poverty level income. Is that before or after taxes are taken out of his paycheck?

Thank you so much in advance!