急: 父母I485 RFE--哪年Tax是most recent tax year?

各位老師；

父母I485 RFE中又要以下Tax文件：

Submit all supporting tax documentation (W-2s,1099s, and all supporting tax schedules) submitted to the Internal Revenue Service (IRS) from the petitioner/sponser on Form I-864, Affidavit of Support, for the most recent tax year.
我隻交了我自己的Ｗ２（因為已經遠遠超過貧困標準，所以沒寶庫配偶的Ｗ２），看來也不行．得要重新submit.而且為了避免再出錯這次用IRS Tax transcript.有兩個問題請老師幫助：

１）如果ＲＦＥ回信時間超過４月１５號，是否most recent tax year一定是２０１１年？If IRS has not updated its database to reflect my 2011 return, I can't get my IRS Tax transcript for 2011. Right? If so, will 2010 tax transcript is considerred most recent?

2) I checked IRS website, and there are two transcripts, one is Tax return transcript and the other is tax account transcript. I have orderred both but wondering which one is relevant to I485.

多謝．