and it doesn't make any sense to . For EB cases, what's important is your wage, but the number on your tax return and w form doesn't reflect your actual wage at all! If you ever filed tax before,you know what this mean.
The wage on tax return may include other incomes, which means your sponsoring employer might not be paying you at all, but you are paying taxes from other incomes (bonus, lottery, interest, rent, whatever), so your actualy wage from the sponsoring employer may be lower than the expected wage. Especically, big bonuses may make your income much larger than the wage, but bonus in NOT counted towards the wage in LC/140 stage.
The wage on tax return / w form will be the income after lots of pre-tax payroll deductions, like 401k, medical, ect., so you may get a wage higher than expected wage in LC/140, but the actual pay is over 20k (or even more) less than the wage you actually receive.
Also, it is perfectly legal that the company sponsor your EB GC from the first day of your work and you ted 485, therefore you might perfectly legally don't have any tax return associated with that employer. Even more, it is perfectly legal that that first day in the sponsoring company is the first day you are in U.S., so you don't have any tax return at all.
Therefore, tax return/W form is probabily a very bad source to estimate how much you receive from your sponsoring employer, because the information can be hugely twisted. What's more, it is perfectly legal/possible that a 485 applicant does not have any tax return. So, tax return can NOT be a mendatory requirement.