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EB-5 tax and source-of-funds financial records
An EB-5 investor’s financial records may need to trace lawful source and path of funds and prepare for US tax residence and foreign-asset reporting. Illuminous supports tax, accounting and financial-document organization. Immigration eligibility, petitions and legal strategy must be handled by qualified immigration counsel.
Who it may apply to
EB-5 investors and families with funds from salary, business ownership, investments, property sales, gifts, loans, inheritances or entities in India, Canada or other countries.
Records to collect
Tax returns, financial statements, payroll evidence, sale contracts, bank statements, loan and gift documents, ownership records, valuation evidence and a traceable transfer timeline.
Tax and record decision points
Reconcile sources to transfers; identify tax filings and foreign assets that may be relevant after US residence begins; organize financial evidence with the investor’s legal counsel and advisers.
Common mistakes
Producing bank statements without source documents, leaving gaps between sale proceeds and investment funds, treating an affidavit as a replacement for records, or assuming tax residence starts only when a visa petition is approved.
Official sources
Reviewed by Gurleen Kaur, CPA (Washington State). Reviewed September 7, 2026.