Tax transcript still required for EB2 I140/I485 filing?

I am a bit confused about whether tax transcripts are needed for employer-sponsored EB2 I140 and I485 filing. My understanding is that, since I944 (Self sufficiency) is no longer needed, I don't need to get an IRS tax filing transcript for the EB2 process.

Do you still need to have the IRS tax filing transcripts for EB2 application?