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N avigating the C omplex W orld of U.S.
T axation for EB-5 I nvestors
Be sure to plan any international move ahead of time to find the most suitable tax strategy based on
the investor’s country of origin, asset value and time spent in the United States.
By Maria Antonietta Diaz
W
hen an EB-5 investor is looking to make
a n i nve st me nt i n a r u sh to comple te
t h e i m m i g r a nt v i s a a p pl i c a t i o n a n d
source of funds (SOF) documentation, there are
very important tax implications of the investment
that are usually overlooked. These implications are
linked to the fact of becoming a U.S. resident for
tax purposes. Depending on how the investment
in the EB-5 project is structured, the non-resident
alien may be subject to U.S. ta xat ion. This may