Evidencing Salary Accumulation as the Lawful Source of the EB-5 Investment Funds

U.S. Citizenship and Immigration Services (USCIS) requires an EB-5 Investor to provide documentation demonstrating that the investment capital was derived from a lawful source. Funds obtained from the accumulation of the Investor’s salary are acceptable under the EB-5 program. Substantial supporting documents should be submitted with the EB-5 application in order to demonstrate salary accumulation as the lawful source of the invested capital.

If available, the Investor should include the following documents with the EB-5 application to prove the investment funds were obtained from the Investor’s salary:

• Capital Source Statement. The Investor should submit a statement stating that the investment funds were derived from the Investor’s salary accumulation, the name of the company for which he or she worked, the Investor’s salary earnings over the course of employment, and the amount accumulated over time.
• Spouse’s capital source statement. If the Investor’s spouse’s income was used for cost of living expenses so that the Investor could accumulate his or salary deposits, the EB-5 application should include a capital source statement from the spouse detailing his or her employment history and employment income.
• Investor’s Income Tax Returns. The Investor’s past five years of individual tax returns should be submitted with the EB-5 application.
• Bank Statement. The Investor should include his or her bank statements demonstrating salary deposits into the account and the accumulation of those funds over time.
• Income Certificate. The Investor should include an income certificate from his or her employer stating the Investor’s salary earnings over the course of employment.
• Employment Contract. The Investor’s employment contract should be included with the EB-5 application if available.