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There was no income for those 3 years. Do I still need to file for tax return?

Hi, I'm a US citizen and adjusting status for my wife. She's been approved for the I-130. I'm ready to send the I-485 but I'm stuck with form I-864. I can't provide them with the recent 3 year tax returns because I was struggling with my company, but I have my wife's uncle to be the joint...