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Your husband must send an I-864 because that is a contract with the government to reimburse it for any means tested benefits you may collect until you have accrued 40 working quarters which is approximately 10 years of full-time work.
Even if your husband has no income currently or for the past 5 years he may have income in the future so he has to submit the I-864.
He would enter his income as being $0 if he has had not taxable income and attach a statement explaining why he has not filed tax returns.
The USCIS will be somewhat suspicious of how he has supported himself if he is an adult and has had no income so this he needs to be careful not to make any false statements as this application is signed under penalty of perjury and he could end up with criminal charges both from USCIS and the IRS if he lies about his income or lack there of.
So in addition to the I-864 from your mother the joint sponsor, he has to submit an I-864 with the clarifying statement.
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