The regulations state that, at the time of filing of an immigrant petition for alien worker, the Petitioner must be able to establish that ability to pay the proffered wage as of the date of filing of labor certification application and continue to have such ability.  Such evidence usually include employer’s latest annual report, latest U.S. tax return, or audited financial statements.  If those evidences are not readily available, the following three evidence is often very helpful:

1. The petitioner paid the beneficiary a salary equal to or greater than the proffered wage in that year.
2. The petition's net income in the year of filing was equal to or greater than the proffered wage.
3. The petitioner's net current assets in the year of filing were equal to or greater than the proffered wage. See a case law.

Even if the evidence does not establish the ability to pay under the three basic approaches, the petitioner may still meet the requirement with additional evidence.

Memo by William Yates delineates documentation that an I-140 petitioner should submit; directs an RFE if I-140 Part 5 is incomplete or for required financials; directs positive determination when net income or assets exceed proffered wage, or where the petitioner is presently paying the beneficiary the proffered wage.

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