Use clearly labelled estimates until the net entitlement is established. A gross estate figure can overstate the applicant’s available funds. As of September 7, 2026, the general EB-5 investment threshold is US$1,050,000, or US$800,000 for a qualifying targeted employment area or infrastructure project. Statutory adjustment begins January 1, 2027. Government, project and professional charges are separate and are not automatically qualifying capital.
Show deductions and separate immigration expenses
Record expected distributions, known liabilities and unresolved costs, with appropriate estate and tax advice. Separately budget investment capital, project charges, professional services and current official fees. Do not assume every cost of administering the estate is qualifying invested capital. Preserve uncertainty where the final amount has not been determined.
EB-5 requires qualifying capital exposed to business risk, a documented lawful source and path, and the required job creation. Residence obtained through the category begins on a conditional basis, so the investment and employment evidence must remain capable of supporting the later conditions process. A first review should produce a source-of-funds map that begins before the money entered the applicant’s account and ends at the receiving enterprise. Use primary transaction records for each link, then separately assess the project documents and the job-creation model. Sequence source review before wiring funds where possible. A large balance, a promoter summary, or a family explanation cannot by itself resolve a gap in the transfer chain or show that qualifying jobs will be created. Hypothetical example: A commercial-laundry proprietor is comparing a project subscription, due-diligence costs, and personal relocation expenses. The subscription agreement and project records identify capital treatment, while unrelated household costs should not be portrayed as qualifying investment. The practical next step is to preserve the underlying record, identify any conflict in writing, and decide the sequence from the facts rather than from a preferred outcome.