Lazy Monk

USCIS is finished with the case based on your first post.  

When USCIS has approved a petition, they close the case as it's no longer on their table. 
 
Same with my N-400, the day I became a citizen my case displays "closed". 

“My annual income” question is where people can put current income higher than their tax return if they have a boss to write a letter as proof or pay stubs that show regular normal employee  paychecks to provide as proof of making more currently than last year.
 
In your case as a self-employed “business owner”, your proof has to come from a final tax return. So you have to put what can be proved. Your annual income is Line 9 (total income) of your 2020 Form 1040.

Yes fill out three years of tax return info in that section. Only one year of the full tax documents (or transcript) are required, but numeric info from three years is requested.
 
 The amounts come straight off the return from the line called total income.  The line isn’t always the same number because 1040 layouts can change each year. For 2020 it’s Line 9.  2019 it’s Line 7b. 2018 is Line 6.  You or your joint sponsor don’t adjust anything here, it is a straight copy from the line on the 1040, even if the joint sponsor filed jointly with a spouse and the number includes that spouses income. 

Gross income is what is normally used when calculating current income with a salary. Income before taxes or insurance are taken out of the paycheck.
For you as self employed, put whatever is documented on your tax return on the line that says total income. On the 2020 return, that is Line 9.
 
You have to reduce your gross receipts by the deductions you take on Schedule C to come up with your business profit, which is akin to gross salary for a person who is an “employee”. Since you have no payslips or employer letter for written proof, you need to go with the “total income” line on your 2020 return.

A self-employed person as yourself has to go with the tax returns.

Folks commenting on current income: He can’t determine income until the tax year has ended and he has determined his business deductions and profit or loss from a business on Schedule C and filed the return.
 
To the OP: your latest tax return is 2019 if signed and submitted to NVC prior to tax filing deadline of May 17.. Your [unknown] embassy could ask for a newer tax return, but they are not supposed to if submitted before tax due day.  But if you have already filed 2020 with the IRS, then it’s your latest. 
 
Your previous two years are indeed optional, but if they show good income, then it is to your advantage to send them. 
 
If you have a  joint sponsor, that person completes an I-864 as well and includes their most recent tax return and proof of US citizenship or LPR status. If their tax return is joint with a spouse, the total income is lumped together and your sponsor must clearly show his/her separate income qualifies with something like an employer letter, six months pay stubs, or their W2.
 
Alternatively, they may also write in the spouse as Person 1 (on their form) a household member who is contributing to the sponsorship. If doing that, Person 1 completes an I-864a supporting his spouse pledging use of his income toward sponsorship. The details are in the instructions for the I864 and I-864a. 
 
if your spouse has some savings, it can be used by you to bump you over the threshold. See the I-864 instructions and read the part about how the intending immigrant can help. 
 

Thank you for the replies, my income for 2020 falls below $21,550, so I will definitely be needing a joint sponsor for it. I don't have pay stubs since I'm self-employed. So I'm only required to send them tax returns for 2020 along with my joint sponsors' 2020 returns in the form of official IRS transcripts? Returns from 2019 and 2018 are optional and not required from either one of us right?

I agree, it all depends on current income.  If you do not meet the income requirements currently, then a joint sponsor will be needed, and they will have to submit the same evidence as anyone would who is filing an I864.

For the I-864, You must prove current annual income. CURRENT income is king....not what you earned in the past.  Current annual income is calculated using a current pay stub.
Gross income for CURRENT pay period X number of pay periods per year (12 months) = CURRENT annual income
You MUST provide tax documents for the most recent tax year.  They will likely ask for 2020 tax year documents.  You can also include tax documents for the 2nd & third most recent tax years if you wish. The Consulate Officer will evaluate the entire financial picture and will then make a determination regarding your qualification eligibility.  Joint sponsors must provide the same information as the primary sponsor.

What about your current income? That determines if you need a joint sponsor, not those prior years.

Being self-employed, your latest tax returns carry the weight.  I would find a joint sponsor.

There is more emphasis on current income rather than past income.  Personally, I would look to lining up a joint sponsor just-in-case.
 
Good Luck!

If he wants to visit, then he should apply. Worst case is they refuse the visa and the $160 fee. As long as he doesn't lie, it won't hurt a future visa attempt.
 
There is no sponsorship for a tourist visa. One can volunteer to pay for travel expenses. If the visa applicant is not paying their own, then the name of the individual who is should be listed. No further evidence from then is needed.
 
In terms of a timeline, generally I would say it's better to apply for the tourist visa before starting any sort of immigrant visa process. That said, for his category - since overstay is not ignored anyway - I don't think a pending petition with years left would make much of a difference either way. They will look at the merits of his case right now and issue or refuse the visa based on that.
 
Good luck.

That is correct, imo.

I was able to renew, and my derivative family get new, B visas while we had a F3 application pending. No problem. As with any other B visa, chances of getting it depend on ties one can show to their home country. A denial of a B for immigrant intent would have no impact on getting an immigrant visa later.

I think they are talking about sponsoring the sibling for an F4 and if that would impact a subsequent B2 application, not sponsoring the brother for a B2.

Nope, they are two complete different visas. So it won't hurt anything if he applies for a tourist visa. 

Well it does not take 15 years, there is no set time, best guess at the moment for those being petitioned now is nearer 20 years, some countries much longer.
 
 

https://www.uscis.gov/policy-manual/volume-7-part-a-chapter-9
Edit: Or in the case of an already approved petition, humanitarian reinstatement: https://www.uscis.gov/greencard/humanitarian-reinstatement

You can’t reside on a tourist visa. Would be something like if they have a work visa but are wanting permanent residence. Work visas are not permanent.

These visas are for family reunification. If the petitioner dies there is no reunification, thus no reason to be able to immigrate 

Generally, no.
There are very limited exceptions, depending on the status of he I-130, if reinstatement is possible, etc.
 
Reside does not mean permanent residency. Example, work visas, student visas, etc.
Tourist visa likely would not be sufficient...one does not reside in the US as a visitor.