The investor submits an I-526 application, prepared by the experienced immigration attorney, accompanied by 5 years of tax returns to substantiate the source of investment funds. The funds can be the investor’s own money or in the form of a loan not secured by the EB-5 investment or a gift, which would allow a parent to give the funds to a son or daughter. Gift taxes, if required in the investor’s home country, must be paid. The investor must also present evidence, through bank transfers and other financial documentation that the invested capital came directly from the investor to our EB-5 office. The I-526 will be accompanied by all the other documentation to fulfill the requirements of the petition.